ACCOUNTING

Derrick Wells decided to start a dental practice. The first five transactions for the business follow.  
 

1. Derrick invested $45,000 cash in the business.
2. Paid $15,000 in cash for equipment.
3. Performed services for cash amounting to $4,500.
4. Paid $1,900 in cash for advertising expense.
5. Paid $1,500 in cash for supplies.

(1) Select which two accounts are affected in each of the above transactions.
(2&3) Post the above transactions into the appropriate T accounts.