Review the transactions and determine the accounts, the account types (use assets; liabilities; owner, capital; owner, withdrawals; revenue; and expenses), if they increase/decrease and if they are DR/CR. List accounts in order they would be in the journal entry.

Received cash on account from a customer.
Account #1	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit
Account #2	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit

Accrued liability for utilities.
Account #1	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit
Account #2	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit

Purchased office supplies on account
Account #1	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit
Account #2	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit

Paid cash for rent.
Account #1	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit
Account #2	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit

Purchased office furniture on account
Account #1	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit
Account #2	Account Type	Increase/Decrease IncreaseDecrease	Debit/Credit DebitCredit

Record the following transactions as journal entries.

Collected $7,000 cash for services

Collected $7,000 cash for services

Date	Accounts and Explanation	Debit	Credit
Nov. 3

Paid $7,000 cash on account.

Paid $7,000 cash on account.

Date	Accounts and Explanation	Debit	Credit
Nov. 4

Paid $7,000 cash for rent.

Paid $7,000 cash for rent.

Date	Accounts and Explanation	Debit	Credit
Nov. 5

Paid $5,000 for advertising in the local paper

Paid $5,000 for advertising in the local paper

Date	Accounts and Explanation	Debit	Credit
Nov. 5

Bright, the owner, withdrew $7,000 cash.

Bright, the owner, withdrew $7,000 cash.

Date	Accounts and Explanation	Debit	Credit
Nov. 5