Bill O’Brien decided to open a delivery service in Charlottetown. Record the following transactions in the transaction analysis charts:

A. Bill invested $2,500 in the delivery service from his personal savings account.

B. Purchased a delivery truck on account, $900.

C. Rent expense was due but unpaid, $250.

D. Performed delivery services for cash, $1,200.

E. Billed clients for deliveries rendered, $700.

F. Bill paid his home heating bill using a company cheque, $275.

The chart of accounts for the delivery service includes Cash; Accounts Receivable; Delivery Truck; Accounts Payable; Bill O’Brien, Capital; Bill O’Brien, Withdrawals; Fees Earned; and Rent Expense.