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Rowand Enterprises had the following selected transactions. 1. Aaron Rowand inve

ID: 2389155 • Letter: R

Question



Rowand Enterprises had the following selected transactions.
1. Aaron Rowand invested $4,000 cash in the business in exchange for common stock.
2. Paid office rent of $1,100.
3. Performed consulting services and billed a client $5,200.
4. Paid $700 cash dividend.
Instructions
(a) Indicate the effect each transaction has on the basic equation (Assets = Liabilities + Owner's Equity).
Assets = Liabilities + Stockholder's Equity
1.
2.
3.
4.
(b) Journalize each transaction.
Description/Account Debit Credit
1.



2.



3.



4.




Explanation / Answer

assests

=

Liabilities

+

Owners equity

1

increase

No effect

increase

2

decrease

No effect

decrease

3

increase

No effect

increase

4

decrease

No effect

decrease

account

debit

credit

cash

4000

Rowland capital

4000

expense

1100

cash

1100

receivable

5200

revenue

5200

drawing

700

cash

700

account

debit

credit

cash

5000

Notes payable

5000

computer

2500

cash

2500

supplies

700

payable

700

assests

=

Liabilities

+

Owners equity

1

increase

No effect

increase

2

decrease

No effect

decrease

3

increase

No effect

increase

4

decrease

No effect

decrease