Question 4 (10 marks) Complete the columns to show the effects of the following transactions: Effect upon Liabilities Assets Capital (a) We settle account payable $70 in cash. (b) Bought fixtures $200 paying by cheque. (c) (d) (e) J Walker lends the firm $1,200 in cash. Question 5 (60 marks) The following information related with the transactions of P. Hewitt in his first month of trading Ontario Our account receivables paid us by cash $100. The owner introduces another $500 cash into the firm