Doherty Towing Service, Inc., earns service revenue by towing vehicles for AAA. Doherty Towing Services main expenses

Question:

Doherty Towing Service, Inc., earns service revenue by towing vehicles for AAA.
Doherty Towing Service’s main expenses are the salaries paid to its employees. Account for the following transactions in the expanded accounting equation:
a. Doherty Towing Service, Inc., earned $45,000 of service revenue on account.
b. Doherty Towing Service, Inc., paid $12,000 in salaries expense.