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E1-25 (book/static)


​Jake's Roasted Peanuts supplies snack foods. The business experienced the following events.


​Jake's Roasted Peanuts gave capital after receiving cash from the sole proprietor.


Cash purchase of land for a building site.


Paid cash on accounts payable.


Purchased​ equipment; signed a note payable.


Performed service for a customer on account.


Owner withdrew cash.


Received cash from a customer on account receivable.


Borrowed money from the bank.



State whether each event​ (1) increased,​ (2) decreased, or​ (3) had no effect on the total assets of the business. Identify any specific asset affected.

​(Complete all answer​ boxes.)

Effects on total assets

Asset account(s) affected

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