Test IV . Determine the Value Received or Debit and the Value Parted or Credit and indicate and indicate the account classification as to Asset, Liability, Owner's Equity, Income and Expenses. The following transactions of Marilou Maquisto during the month of September 2019. Sept. 1 Made cash investment to the business.. 3 Rendered service on account. 5 Borrowed money from a bank with a note issued. 8 Received cash for service rendered. 10 Withdraw cash from the business. 12 Paid business permits. 17 Collected a customer's account. 22 Paid light and water bills (Utilities Expense). 30 Paid salaries to employees