The following transactions occurred in the opening and operation of Blaine Delivery Service.

A. Blaine Orwell opened the delivery service by investing $50,000 from his personal savings account.

B. Purchased used delivery trucks on account, $13,000.

C. Rent expense due but unpaid, $1,100.

D. Received cash for delivery, $2,500.

E. Billed a client on account, $1,200.

F. Blaine withdrew cash for personal use, $400.

Complete a transaction analysis chart for each of the transactions.

The chart of accounts for the shop includes Cash; Accounts

Receivable; Delivery Trucks; Accounts Payable; B. Orwell,

Capital; B. Orwell, Withdrawals; Delivery Fees Earned; and Rent Expense.