Answer:
3. Depreciating equipment
Explanation:
External transaction is a transaction that occurred between two or more parties that brings about a change in accounting system. An organization will always involves with many parties which includes:
1. Paying employees salaries: payment of salaries is done between the organization and its staffs, which normally alter the account.
2. Purchasing equipment : an equipment purchase is done between the seller and the buyer, which are two parties
4. Collecting a receivables: are moneys or cost of items receives from the sales of a products or services. this is between the companies and the consumers
3. Depreciating equipment : Depreciated equipment is still within the organization and doesn't change the accounting system until it is being sell off .
