Answer:
Assets Liabilities Equity
Issuance 19200 19200
Purchase of 14100 10300
equipment -3800
rent expense -500 500
acc. service 4500 4500
dividends -200 -200
supplies 200 200
collect 1100
on customer -1100
cash service 1100 1100
gasoline exp 300 -300
cash service 1300 1300
payment NP -800 -800
Utilities -250 -250
pay gas -300 -300
employees -2270 -2270
Totals 32280 9700 23580
Explanation:
the purchase of the van increases asset but also the cash used decrease it.
same sitiuation ocurs when collecting the customer accounts.
the assets increase through cash but decrease form account receivable as they are no longer liable for the amount.
When a liability is paid we decrease the assets for the cash used and the liability as we perform our obligation.