Unknown Accounts to be Debited Fill in the missing accounts debited to complete the journal entries Instruction: Jan. 3 J. Alegado, Capital Initial cash investment. 7 Accounts Payable Video equipment on account. 10 Accounts Payable Various video supplies inventory on account. 13 Service Income Services on account. 15 Cash on Hand Withdrawal of the owner. 19 Accounts Receivable Collection of account. 23 Notes Payable Issued a note for borrowed money. 27 Cash on Hand Payment of taxes and licenses. 30 Service Income Received a note for services rendered. 31 Cash on Hand Payment of accounts. Fill in the missing accounts credited to complete the journal entries of Unknown Accounts to be Credited Instruction: Carolina Remerata, owner of Toril Refrigeration Services. Dec. 3 - Cash in Bank Initial investment. 10 - Shop Supplies Inventory Various supplies on account. 15 - Accounts Receivable Rendered refrigeration service on account. 17 Accounts Payable Payment on account. 18 Shop Equipment Issued a 60-day note for shop equipment on account. 19 Taxes and Licenses Payment of taxes and licenses. 20 - C. Remerata, Drawing Withdrawal of owner. 28 - Cash on Hand Rendered refrigeration service for cash. 30 - Notes Receivable Rendered refrigeration service on account