Malta Co. is a travel agency. The nine transactions recorded by Malta during February 2006, its first month of operations, are indicated in the following T accounts:

Indicate for each debit and each credit:
(a) Whether an asset, liability, stockholders' equity, dividends, revenue, or expense account was affected and
(b) Whether the account was increased (+) or decreased (–). Present your answers in the following form, with transaction (1) given as anexample:

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CASH EQUIPMENT DIVIDENDS (1) 40,000 (7) 9,500 (2) 1,800 (3) 9,000 (4) 3,050 (6) 7,500 (8) 5,000 (3) 24,000 (8) 5,000 ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE (6) 7,500 3) 15,000 CAPITAL STOCK SERVICE REVENUE 65) 12000 (7 9,500,5003 15,000 (7)9,500 (5) 12,000 SUPPLIES OPERATING EXPENSES (4) 3,050 (9) 1,050 (2) 1,800 (9) 1,050 (1) 40,000 Account Debited Type asset Account Credited Transaction Effect Type Effect stockholders' equity