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{"ops":[{"insert":"Record the following transactions using the accounting equation and T accounts.\n1.\u00a0\u00a0\u00a0\u00a0\u00a0Owner contributed $50,000 in cash for company stock.\n2.\u00a0\u00a0\u00a0\u00a0\u00a0Purchased building for $120,000, making a $20,000 down payment and signing a promissory note for the balance.\n3.\u00a0\u00a0\u00a0\u00a0\u00a0Sold products to customers for $15,000 cash.\n4.\u00a0\u00a0\u00a0\u00a0\u00a0Paid utilities expense of $2,000.\n5.\u00a0\u00a0\u00a0\u00a0\u00a0Reduced note payable with an $8,000 cash payment (ignore interest costs).\n6.\u00a0\u00a0\u00a0\u00a0\u00a0Incurred expense of $3,000, to be paid in the future (accounts payable).\n7.\u00a0\u00a0\u00a0\u00a0\u00a0Collected $4,000 on an outstanding account receivable.\n"}]}
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