The following business scenarios are independent from one another: 

1. Chris Hann purchased an automobile from Classic Auto Sales for $10,000. 
2. Sal Pearl loaned $15,000 to the business in which he is a stockholder. 
3. First State Bank paid interest to Strong Co. on a certificate of deposit that Strong Co. has invested at First State Bank. 
4. Cindy's Restaurant paid the current utility bill of $135 to Midwest Utilities. 
5. Sun Corp., borrowed $50,000 from City National Bank and used the funds to purchase land from Carriage Realty. 
6. Sue Wang purchased $10,000 of common stock of International Sales Corporation from the corporation.
7. Chris Gordon loaned $6,000 cash to his daughter. 
8. Motor Service Co. earned $20,000 in cash revenue. 
9. Poy Imports paid $4,000 for salaries to each of its four employees. 
10. Borg Inc. paid a cash dividend of $4,000 to its sole shareholder, Mark Borg. 

Required:

a. For each scenario, create a list of all of the entities that are mentioned in the description. 
b. Describe what happens to the cash account of each entity that you identified in Requirement a.