Sequence Ordering

A bookkeeper is reviewing the ledger entries for a freelance consulting business. The bookkeeping software has flagged two transaction adjustments that need to be manually verified using the subtraction property (ab=a+(b)a - b = a + (-b)):

  1. Reconciling a cash payout of 13 dollars from an initial cash reserve of 21 dollars, represented by the expression 2113{}21 - 13.
  2. Recording an additional 7 dollar fee on an overdrawn business account that currently has a negative balance of 11 dollars, represented by the expression 117-11 - 7.

Arrange the steps in the correct order to apply the subtraction property and simplify these transaction adjustments, starting with the cash payout transaction and ending with the overdrawn account transaction.

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Updated 2026-06-02

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