At the end of September, Ron Ferlito decided to open his own typing service. Analyze the following transactions he completed by recording their effects into the expanded accounting equation.

a. Invested $30,000 in his typing business.

b. Bought new office equipment on account, $5,000.

c. Received cash for typing services rendered, $400.

d. Performed typing services on account, $3,100.

e. Paid secretary’s salary, $425.

f. Paid office supplies expense for the month, $130.

g. Rent expenses for office due but unpaid, $750.

h. Withdrew cash for personal use, $500.