Record the following transactions in the expanded accounting equation. The running balance may be omitted for simplicity.

a. Baker invested $60,000 in a computer company.

b. Bought computer equipment on account, $10,000.

c. Baker paid personal telephone bill from company checkbook, $150.

d. Received cash for services rendered, $14,000.

e. Billed customers for services rendered for month, $30,000.

f. Paid current rent expense, $3,500.

g. Paid supplies expense, $1,470.