The following transactions occurred at several different businesses and are not related. Post the following transactions into the appropriate T accounts. Transactions:

1. Hunter Thompson, an owner, made an additional investment of $22,000 in cash.
2. A firm purchased equipment for $8,800 in cash.
3. A firm sold some surplus office furniture for $1,800 in cash.
4. A firm purchased a computer for $2,500, to be paid in 60 days.
5. A firm purchased office equipment for $10,000 on credit. The amount is due in 60 days.
6. Nancy Fowler, owner of Fowler Travel Agency, withdrew $4,800 of her original cash investment.
7. A firm bought a delivery truck for $38,000 on credit; payment is due in 90 days.
8. A firm issued a check for $2,300 to a supplier in partial payment of an open account balance.

Analyze: Select the transactions that directly affected an owners equity account. T accounts normally do not have any minus signs. Use minus signs in this problem to demonstrate your understanding of decreases to account balances.