Rules

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Transaction

Dr$.$

Cr$.$

Example:

A$.$

Paid salaries expense.

$8$

$1$

B$.$

Bob paid personal utilities bill from company bank account.

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C$.$

Advertising bill received but not yet paid.

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D$.$

Received cash from plumbing fees.

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E$.$

Paid supplies expense.

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F$.$

Bob invested in additional equipment in the business.

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G$.$

Billed customers for plumbing services rendered.

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H$.$

Received one$-$half the balance from transaction G$.$

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I.

Bought equipment on account.