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Nature of Transactions
Teri West operates his own catering service. Summary financial data for July are presented in equation form as follows. Each line designated by a num transaction on the equation. Each increase and decrease in owner's equity, except transaction (5), affects net income.
Owner's Equity
Liabilities +
Accounts Payable + Kristoff Walker, Capital - Kristoff Walker, Drawing + Fees Earned
+48,800
140,100
11,300

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