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The account titles for transaction (D) 5/5 should appear in the Account Title column of the journal entry as A. Merchant’s Bank Equipment—Store B. Cash Equipment—Store C. A/P—Bellhaven Bank Cash D. Inventory—Merchandise
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The account titles for transaction (D) 5/5 should appear in the Account Title column of the journal entry as

A. Merchant’s Bank Equipment—Store
B. Cash Equipment—Store
C. A/P—Bellhaven Bank Cash
D. Inventory—Merchandise P. Woodsley—Capital

User Sarkis Arutiunian
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The account titles for transaction (D) 5/5 should appear in the Account Title column of the journal entry as A/P—Bellhaven Bank Cash

Hope this helps!!
User Kyle McClellan
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