ACTIVITY 2. Indicate whether it is an increase (+), decrease (-), or no effect on the asset, liabilities and equity accounts. Assets Liabilities Equity 1. Investment of cash in the business 2. Purchase of computer equipment for cash 3. Billed a customer for services rendered 4. Paid salaries 5. Purchased office supplies on credit 6. Paid advertising expense 7. Paid rent in advance for 3 months 8. Received cash from customers on account 9. Withdrew cash for personal use 10. Invested land into the company ACTIVITY 3. 1. Enumerate all special journals. 2. Why do companies use special journals? 3. Identify the appropriate special journal to be used for every source document listed below: . Official Receipt issued by the company . Charge Invoice issued by the company . Charge Invoice from a supplier