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1 Lia Berge begins business as a real estate agent with a cash investment of $25,200.
2 Paid rent, $590, on office space.
3 Purchases office equipment for $2,350, on account.
6 Sells a house and lot for Hal Smith; bills Hal Smith $3,700 for realty services performed.
27 Pays $920 on the balance related to the transaction of October 3.
30 Receives bill for October utilities, $109 (not paid at this time).
Problem 1: What is the Account Titles
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