The following business scenarios are independent from one another.
1. Beth Mays purchased an automobile from Mills Bros. Auto Sales for $9,000.
2. Bill Becham loaned $15,000 to the business in which he is a stockholder.
3. First State Bank paid interest to Levi Co. on a certificate of deposit that Levi Co. has invested at First State Bank.
4. Southside Restaurant paid the current utility bill of $128 to Midwest Utilities.
5. Filmore, Inc., borrowed $50,000 from City National Bank and used the funds to purchase land from Tuchols Realty.
6. Jing Chu purchased $10,000 of common stock of International Sales Corporation from the corporation.
7. Bill Mann loaned $4,000 cash to his daughter.
8. Research Service Co. earned $5,000 in cash revenue.
9. Yang Imports paid $1,500 for salaries to each of its four employees.
10. Meyers Inc. paid a cash dividend of $3,000 to its sole shareholder, Mark Meyers.

Required
a. For each scenario, create a list of all of the entities that are mentioned in the description.
b. Describe what happens to the cash account of each entity that you identified in Requirement a.