During December, Cynthiana Refrigeration Service engaged in the following transactions:
a. On December 3, Cynthiana sold a one-year service contract to Cub Foods for $12,000 cash.
b. On December 10, Cynthiana repaired equipment of the A&W Root Beer Drive-In. A&W paid $1,100 in cash for the service call.
c. On December 10, Cynthiana purchased a new Chevy truck for business use. The truck cost $36,500. Cynthiana paid $5,500 down and signed a one-year note for the balance.
d. Cynthiana received a $3,200 order of repair parts from Carrier Corporation on December 19. Carrier is expected to bill Cynthiana for $3,200 in early January.
e. On December 23, Cynthiana purchased 20 turkeys from Cub Foods for $300 cash. Cynthiana gave the turkeys to its employees as a Christmas gift.

Required:
For each transaction described above, indicate the effects on assets, liabilities, and stockholders€™ equity using the format below.

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Assets - abilties + Stockholders' Equity Contributed Retained Capital Earnings