The chart of accounts used by Flounder Copy Company is listed below. 101 Cash 209 Unearned Service Revenue 112 Accounts Receivable 301 Owner's Capital 125 Supplies 306 Owner's Drawings 157 Equipment 400 Service Revenue 200 Notes Payable 610 Advertising Expense 201 Accounts Payable 729 Rent Expense You are to indicate the proper accounts to be debited and credited for the following transactions by selecting the account name(s) in the appropriate boxes. (Enter answers in alphabetical order.)

The chart of accounts used by Flounder Copy Company is listed below.

101		Cash		209		Unearned Service Revenue
112		Accounts Receivable		301		Owner's Capital
125		Supplies		306		Owner's Drawings
157		Equipment		400		Service Revenue
200		Notes Payable		610		Advertising Expense
201		Accounts Payable		729		Rent Expense

Transactions		Account(s) Debited		Account(s) Credited
1.		M. Acher invests $78,400 cash to start the business.		enter an account debited
2.		Purchased three pieces of equipment for $179,200, paying $56,000 cash and signing a 5-year, 10% note for the remainder.		enter an account debited
3.		Purchased $5,600 supplies on credit.		enter an account debited
4.		Cash revenue amounted to $7,840.		enter an account debited
5.		Paid $560 cash for radio advertising.		enter an account debited
6.		Paid $896 on account for supplies purchased in transaction 3.		enter an account debited
7.		Owner withdrew $2,352 from the business for personal expenses.		enter an account debited
8.		Paid $1,344 cash for rent for the current month.		enter an account debited
9.		Received $2,240 cash advance from a customer for future copying.		enter an account debited
10.		Billed a customer for $652 for photocopy work done.