$\backslash$table$[[$Assets$],[$Accounts$],[$Cash $+$ Receivable $+$ Supplies $+$ Insurance $+$ Truck $+$ Equipment $=$ Payable $+$ Capital $-$ Drawing $+$ Revenue $-]]$

a$.$ Gervais deposited $$23,000$ in a bank account in the name of the business.

Bought a truck from Kelly Motors for $$25,750,$ paying $$9,500$ in cash and placing the balance on account, Ck$.$ No$.500.$

Bought catering equipment on account from Luigi's Equipment, $$3,350.$

d$.$ Paid the rent for the month, $$1,735,$ CK$.$ No$.501($Rent Expense$).$

e$.$ Bought insurance for the truck for one year, $$490,CK.$ No$.502.$

f$.$ Sold catering services for cash for the first half of the month, $$2,930($Catering Income$).$

g$.$ Bought supplies for cash, $$215,$ Ck$.$ No$.503.$

h$.$ Sold catering services on account, $$4,390($Catering Income$).$

i$.$ Received and paid the heating bill, $$270,$ Ck$.$ No$.504($Utilities Expense$).$

j$.$ Received a bill from GC Gas and Lube for gas and oil for the truck, $$190($Gas and Oil Expense$).$

k$.$ Sold catering services for cash for the remainder of the month, $$2,555($Catering Income$).$

Gervais withdrew cash for personal use, $$1,850,Ck.$ No$.505.$

m$.$ Paid the salary of the assistant, $$1,060,Ck.$ No$.506($Salary Expense$).$

Required:

Record the transactions and the balance after each transaction.

After all transactions have been entered, enter the total assets and the total liabilities plus owner's equity in the entry boxes below the transactions. If the two totals are not equal, check the addition and subtraction. If you still cannot find the error, re$-$analyze each transaction. Enter increases to accounts as positive amounts and decreases to accounts as negative amounts. If an amount box does not require an entry, leave it blank or enter $"0".$