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Answer the questions no (b) please.

a) Mr. Hasan opened a restaurant business in Mirpur, Dhaka on July 1, 2021. On 30 July, tabular analysis showed, Service revenue Tk. 35.000. Salaries and wages Tk. 15,000, Rent Tk. 600, advertising Tk. 800, utilities Tk. 500, equipment Tk. 1.200, supplies Tk. 1,000, Accounts payable Tk. 3,500 and, Hasan's capital Tk.25.000. b) Classify the following items as investment by owner (1), Owner's drawings (D), revenues (R), or expenses (E). Then indicate whether each item increases or decreases owner's equity. [3] i) Drawings ii) Advertising expense iii) Rent revenue iv) Owner puts personal assets into the business. Mr. Hasan opened a restaurant business in Mirpur, Dhaka on July 1, 2021. On 30 July, tabular analysis showed, Service revenue Tk. 35.000, Salaries and wages Tk. 15,000, Rent Tk. 600, advertising Tk. 800, utilities Tk. 500, equipment Tk. 1.200, supplies Tk. 1,000, Accounts payable Tk. 3,500 and, Hasan's capital Tk.25, 000. b) Classify the following items as investment by owner (1), Owner's drawings (D), revenues (R), or expenses (E). Then indicate whether each item increases or decreases owner's equity. [3] i) Drawings ii) Advertising expense iii) Rent revenue iv) Owner puts personal assets into the business