A Chart of Accounts Is Below Debit  &Nbsp;       Credit  &Nbsp;       Transaction
________ ________ 1

A chart of accounts is below. Following is a series of transactions. Indicate for each transaction the accounts that should be debited and credited by inserting the proper account number in the space provided.
$$\begin{array} { l l } 111 \text { Cash } & 312 \text { C. Webster, Withdrawals } \\112 \text { Accounts Receivable } & 411 \text { Delivery Fees Earned } \\121 \text { Delivery Equipment } & 511 \text { Salaries Expense } \\211 \text { Accounts Payable } & 512 \text { Rent Expense } \\311 \text { C. Webster, Capital } & 513 \text { Advertising Expense } \\& 514 \text { Gas Expense }\end{array}$$
Debit          Credit          Transaction
________ ________ 1. Invested cash in the business.
________ ________ 2. Received cash for delivery services performed.
________ ________ 3. Billed a customer for services performed.
________ ________ 4. Paid accounts payable.
________ ________ 5. Collected accounts receivable.
________ ________ 6. Withdrew cash for personal use.
________ ________ 7. Paid advertising expense.
________ ________ 8. Paid rent expense for the month.
________ ________ 9. Purchased delivery equipment on account.
________ ________ 10. Paid salaries for the week.