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hello transaction involving owner depositing cash into the business of 70,000 this is going to be the idea that the owner here putting money into the business this is generally the first thing that happens oftentimes within a business and within problems related to business transactions because we expect the business owner to put in cash sometimes at the beginning of the business as the business then does well were hoping the cash goes the other way from the business back to the owner in the form of a draw we will analyze the transaction in form of the accounting equation meaning assets liabilities owners equity we then have these subcategories over the assets were just gonna have to start to memorize assets including cash accounts receivable supplies those are all asset accounts liability accounts including accounts payable owners equity accounts including capital and then the income statement revenue and all expenses there every transaction is going to have at least two accounts