Derrick Wells decided to start a dental practice. The first five transactions for the business follow.

1. Derrick invested $45,000 cash in the business.
2. Paid $15,000 in cash for equipment.
3. Performed services for cash amounting to $4,500.
4. Paid $1,900 in cash for advertising expense.
5. Paid $1,500 in cash for supplies.

For question 4 & 5 which two accounts are affected?.

How do you post the above transactions into T accounts?