Dwyer Delivery Service completed the following transactionsduring it's first month of operation for January 2011.

A. Dwyer Delivery service began operations by receiving $5,000 cash and a truck valued at $10,000. The business gave owner's equity to acquire these assets.

B. Paid $200 cash for supplies.

C. Prepaid Insurance, $600.

D. Performed delivery service for a customer and received $700 cash.

E. Completed a large delivery job, billed the customer $2,000, and received a promise to collect the $2,000 within one week.

F. Paid employee salary, $800.

G. Received $900 cash for performing delivery service.

H. Collected $500 in advance for a delivery service to be performed later.

I. Collected $2,000 cash from a customer on account.

J. Purchased fuel for the truck, paying $100 with the company credit card. Credit Accounts Payable.

K.Performed delivery services on account, $800.

L. Paid office rent, $500. This rent is not paid in advance.

M. Paid $100 on account.

N. Owner withdrew $1,900

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