The following transactions occurred in the opening and operation of Bills’s Delivery Service of Charlottetown:

1. Bill O’Brien opened the delivery service by investing $21,000 from his personal savings account.

2. Purchased used delivery trucks on account, $9,000.

3. Rent expense was due but unpaid, $900.

4. Received cash for services rendered, $1,400.

5. Billed a client on account, $150.

6. Bill withdrew cash for his personal use, $400.

Complete the transaction analysis chart in the Study Guide with Working Papers. The chart of accounts includes Cash; Accounts Receivable; Delivery; Accounts Payable; Bill O’Brien, Capital; Bill O’Brien, Withdrawals; Delivery Fees Earned; and Rent Expense.