max=10;
transact= new Array();
debit= new Array();
credit= new Array();
affect1= new Array();
affect2= new Array();
accountd=new Array();
accountc=new Array();
explain1=new Array();
explain2=new Array();


transact[0]="ABC mows a client's  yard and receives a check from the customer for $50 for the service provided."  
debit[0]='Cash'
credit[0]='Mowing Revenues'
affect1[0]='Increase'
affect2[0]='Increase'
accountd[0]='Since the check received is a form of cash, the asset account Cash is the correct account to debit.'
accountc[0]='Since mowing services were performed, the revenue account Mowing Revenues is the correct account to credit.'
explain1[0]='The Asset account Cash which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the asset account Cash is debited.' 
explain2[0]='The Revenue account Mowing Revenues which normally has a credit balance increases. Since a credit is used to increase an account that normally has a credit balance, the revenue account Mowing Revenues is credited.'




transact[1]='ABC purchases $100 worth of office supplies for inventory and stores them in their storage room. The office supply store gives them an invoice that allows them to pay for them in 15 days (on account).' 
debit[1]='Inventory-Office Supplies'
credit[1]='Accounts Payable'
affect1[1]='Increase'
affect2[1]='Increase'
accountd[1]='Since office supplies were purchased and stored, the asset inventory account Inventory-Office Supplies is the correct account to debit.'
accountc[1]='Since the invoice allowed credit terms, the liability account Accounts Payable that represents amounts owed to suppliers is the correct account to credit.'
explain1[1]='The Asset account Inventory-Office Supplies which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the asset account Inventory-Office Supplies is debited.' 
explain2[1]='The Liability account Accounts Payable which normally has a credit balance increases. Since a credit is used to increase an account that normally has a credit balance, the liability account Accounts Payable is credited.'


transact[2]='ABC places an ad in the local newspaper receives the invoice from the supplier and writes a check for $25 to the newspaper.'
debit[2]='Advertising Expense'
credit[2]='Cash'
affect1[2]='Increase'
affect2[2]='Decrease'
accountd[2]='Since an expense was incurred for advertising services, the expense account Advertising Expense is the correct account to debit.'
accountc[2]='Since a check, which is a form of cash, was written, the asset account Cash is the correct account to credit.'
explain1[2]='The Expense account Advertising Expense which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the expense account Advertising Expense is debited.' 
explain2[2]='The Asset account Cash which normally has a debit balance decreases. Since a debit is used to increase an account that normally has a debit balance, a credit (the opposite of a debit) is used to decrease the asset account Cash.' 


transact[3]='ABC purchases five mowers for $10,000 and finances them with a note from the local bank.'
debit[3]='Mowing Equipment'
credit[3]='Note Payable-Bank'
affect1[3]='Increase'
affect2[3]='Increase'
accountd[3]='Since an asset equipment was purchased, the asset account Mowing Equipment is the correct account to debit.'
accountc[3]='Since the loan from the bank (note) is a liability, the liability account Notes-Payable Bank that represents amounts owed to banks is the correct account to credit.' 
explain1[3]='The Asset account Mowing Equipment which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the asset account Mowing Equipment is debited.' 
explain2[3]='The Liability account Note Payable-Bank which normally has a credit balance increases. Since a credit is used to increase an account that normally has a credit balance, the liability account Note Payable-Bank is credited.'



transact[4]="ABC mows another customer's yard and sends the customer a bill (invoice) for the service they performed. They allow their customer 10 days  to pay them for this service (on account)."
debit[4]='Accounts Receivable'
credit[4]='Mowing Revenues'
affect1[4]='Increase'
affect2[4]='Increase'
accountd[4]='Since a customer promised to pay later, the asset account Accounts Receivable that represents amounts owed to us by our customers is the correct account to debit.'
accountc[4]='Since mowing services were performed, the revenue account Mowing Revenues is the correct account to credit.'
explain1[4]='The Asset account Accounts Receivable which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the asset account Accounts Receivable is debited.' 
explain2[4]='The Revenue account Mowing Revenues which normally has a credit balance increases. Since a credit is used to increase an account that normally has a credit balance, the revenue account Mowing Revenues is credited.'




transact[5]='The owner of ABC needs a little money to pay some personal bills and writes himself a check for $500.'
debit[5]="Owner's Draws"
credit[5]='Cash'
affect1[5]='Increase'
affect2[5]='Decrease'
accountd[5]="Since the owner withdrew money for personal purposes, a drawing account Owner's Draws is the correct account to debit." 
accountc[5]='Since a check, which is a form of cash, was written, the asset account Cash is the correct account to credit.'
explain1[5]="The Drawing account Owner's Draws which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the drawing account Owner's Draws is debited." 
explain2[5]='The Asset account Cash which normally has a debit balance decreases. Since a debit is used to increase an account that normally has a debit balance, a credit (the opposite of a debit) is used to decrease the asset account Cash.' 






transact[6]='ABC pays the office supply company $100 with a check for the office supplies that they charged (promised to pay).'
debit[6]='Accounts Payable'
credit[6]='Cash'
affect1[6]='Decrease'
affect2[6]='Decrease'
accountd[6]='Since a liability (amount owed to suppler) was paid, the liabilty account Accounts Payable is the correct account to debit.'
accountc[6]='Since a check, which is a form of cash, was written, the asset account Cash is the correct account to credit.'
explain1[6]='The Liability account Accounts Payable which normally has a debit balance decreases. Since a credit is used to increase an account that normally has a credit balance, a debit (the opposite of a credit) is used to decrease the liability account Accounts Payable.' 
explain2[6]='The Asset account Cash which normally has a debit balance decreases. Since a debit is used to increase an account that normally has a debit balance, a credit (the opposite of a debit) is used to decrease the asset account Cash.' 

transact[7]='ABC receives a check from the customer who they billed (invoiced) $75 for services and allowed 10 days to pay.'
debit[7]='Cash'
credit[7]='Accounts Receivable'
affect1[7]='Increase'
affect2[7]='Decrease'
accountd[7]='Since the check received is a form of cash, the asset account Cash is the correct account to debit.'
accountc[7]='Since the payment is for an amount that is owed by the customer, the asset account Accounts Receivable is the correct account to credit.'
explain1[7]='The Asset account Cash which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the asset account Cash is debited.' 
explain2[7]='The Asset account Accounts Receivable which normally has a debit balance decreases. Since a debit is used to increase an account that normally has a debit balance, a credit (the opposite of a debit) is used to decrease the asset account Accounts Receivable.' 



transact[8]="ABC purchased some mulch for $60 and received an invoice from their supplier who allows them 15 days to pay. The mulch was used on a customer's yard."
debit[8]='Mulch Expense'
credit[8]='Accounts Payable'
affect1[8]='Increase'
affect2[8]='Increase'
accountd[8]='Since an expense was incurred for purchasing mulch, the expense account Mulch Expense is the correct account to debit.'
accountc[8]='Since the invoice allowed credit terms, the liability account Accounts Payable that represents amounts owed to suppliers is the correct account to credit.'
explain1[8]='The Expense account Mulch Expense which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the expense account Mulch Expense is debited.' 
explain2[8]='The Liability account Accounts Payable which normally has a credit balance increases. Since a credit is used to increase an account that normally has a credit balance, the liability account Accounts Payable is credited.'




transact[9]='ABC bills (prepares an invoice) the customer $80 for the mulch and mowing his yard and receives a check for $80 from the customer.'
debit[9]='Cash'
credit[9]='Mowing Revenues'
affect1[9]='Increase'
affect2[9]='Increase'
accountd[9]='Since the check received is a form of cash, the asset account Cash is the correct account to debit.'
accountc[9]='Since mowing and mulch services were performed, the revenue account Mowing Revenues is the correct account to credit.'
explain1[9]='The Asset account Cash which normally has a debit balance increases. Since a debit is used to increase an account that normally has a debit balance, the asset account Cash is debited.' 
explain2[9]='The Revenue account Mowing Revenues which normally has a credit balance increases. Since a credit is used to increase an account that normally has a credit balance, the revenue account Mowing Revenues is credited.'