7. Which of the following are correct?[table] | | Account to be debited | Account to be credited (i) | Bought office furniture for cash | Office furniture | Cash (ii) | A debtor, P. Sangster, pays us by cheque | Bank | P. Sangster (iii) | Introduced capital by cheque | Capital | Bank (iv) | Paid a creditor, B. Lee, by cash | B. Lee | Cash [/table]单项选择题

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Carrie Yang is the owner of a trading business called Travel Lite. The business buys and sells a wide range of travel bags, including backpacks. All inventory is sold at 100% mark-up on cost price. Complete the missing parts of this analysis table to show the effect for each transaction: [table] Transaction | Account & Increase/Decrease | Element | Amount $ Received a loan from Asco Bank for $31 000 (EFT Rec. 37) | Blank 1 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Asset | 31 000 Blank 2 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Liability | 31 000 Purchased 50 backpacks from Explorer for $3 750 (Inv. 49) | Blank 3 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Asset | 3 750 Blank 4 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Liability | 3 750 Paid $500 for advertising (EFT Pay. 46) | Blank 5 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Expense | 500 Blank 6 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Asset | 500 Sold 20 backpacks to R. Tan for $3 000 (cost price $1 500) (Inv. TL28) | Blank 7 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Asset | 3 000 Blank 8 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Revenue | 3 000 Blank 9 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Expense | 1 500 Blank 10 Question 10 Accounts Payable IncreaseAccounts Payable DecreaseAccounts Receivable IncreaseAccounts Receivable DecreaseAdvertising IncreaseAdvertising DecreaseBank IncreaseBank DecreaseCapital IncreaseCapital DecreaseCost of Sales IncreaseCost of Sales DecreaseDelivery Van IncreaseDelivery Van DecreaseElectricity IncreaseElectricity DecreaseInventory IncreaseInventory DecreaseLoan - Asco Bank IncreaseLoan - Asco Bank DecreaseMotor Vehicle IncreaseMotor Vehicle DecreaseOffice Furniture IncreaseOffice Furniture DecreaseRent IncreaseRent DecreaseSales IncreaseSales DecreaseShop Fittings IncreaseShop Fittings DecreaseWages IncreaseWages Decrease | Asset | 1 500 [/table]

Julie Lau is the owner of Belford Prints. She has asked you for assistance to identify the effect of the following source document in the business of Belford Prints.

Dec 25 Owner withdrew inventory valued at $500 for personal use (Memo 21). Which of the following best analyses the transaction above?

Which of the following is not a characteristic of a T-account?

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