David Roberts Is a Real Estate Appraiser

Essay

David Roberts is a real estate appraiser. Shown below are (a) several accounts in his ledger with each account preceded by an identification number and (b) several transactions completed by Roberts. Indicate the accounts debited and credited when recording each transaction by placing the proper account identification numbers to the right of each transaction.
$\begin{array}{|l|l|l|l|}\hline 1 . & \text { Accounts Payable } & 8 . & \text { Office Supplies Expense } \\\hline 2 . & \text { Accounts Receivable } & 9 . & \text { Prepaid Insurance } \\\hline \text { 3. } & \text { Appraisal Fees Earned } & 10 . & \text { Salaries Expense } \\\hline 4 . & \text { Cash } & 11 . & \text { Telephone Expense } \\\hline 5 . & \text { Insurance Expense } & 12 . & \text { Unearned Appraisal Fees } \\\hline 6 . & \text { Office Equipment } & 13 . & \text { Common Stock } \\\hline 7 . & \text { Office Supplies } & 14 . & \text { Dividends } \\\hline\end{array}$