max=10;
transact= new Array();
effect= new Array();
explain= new Array();


transact[0]="ABC mows a client's  yard and receives a check from the customer for $50 for the service provided."  
effect[0]="Assets Increase and Owner's Equity Increases"
explain[0]="Assets (cash) increase $50 and owner's equity (owner's claim to the assets) increases $50." 

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).' 
effect[1]='Assets Increase and Liabilities Increase'
explain[1]='Assets (inventory-office supplies) increase $100 and liabilities (claims by creditors) increases $100.'


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.'
effect[2]="Owner's Equity Decreases and Assets Decrease"
explain[2]="Assets (cash) decrease $25 and owner's equity (owner's claim to the assets) decreases $25."


transact[3]='ABC purchases five mowers for $10,000 and finances them with a note from the local bank.'
effect[3]='Assets Increase and Liabilities Increase'
explain[3]="Assets (equipment) increase $10,000 and liabilities (claims by creditors) increases $10,000."



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)."
effect[4]="Assets Increase and Owner's Equity Increases"
explain[4]="Assets (amounts owed by customers) increase $75 and owner's equity (owner's claim to the assets) increases $75."

transact[5]='The owner of ABC needs a little money to pay some personal bills and writes himself a check for $500.'
effect[5]="Owner's Equity Decreases and Assets Decrease"
explain[5]="Assets (cash) decrease $500 and owner's equity (owner's claim to the assets) decreases $500."

transact[6]='ABC pays the office supply company $100 with a check for the office supplies that they charged (promised to pay).'
effect[6]='Assets Decrease and Liabilities Decrease'
explain[6]='Assets (cash) decrease $100 and liabilities (creditors claims to the assets) decreases $100.'

transact[7]='ABC receives a check from the customer who they billed (invoiced) $75 for services and allowed 10 days to pay.'
effect[7]='Assets Increase and Assets Decrease'
explain[7]='Assets (cash) increase $75 and the asset (amounts owed by customers) decreases $75.'

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."
effect[8]="Owner's Equity Decreases and Liabilities Increase"
explain[8]="Owner's equity (owner's claim to the assets) decreases $60 and liabilities (creditors claims to the assets) increases $60."

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.'
effect[9]="Assets Increase and Owner's Equity Increases"
explain[9]="Assets (cash) increase $80 and owner's equity (owner's claim to the assets) increases $80."