Record the following transactions indicating the account affected and whether the account increased (+) or decreased (-)
Transaction
A) Paid accounts payable of $15,000
B) Purchased $1,000 of supplies on account
C) Borrowed $20,000 cash from the bank
D) Purchased equipment for $18,000 and paid cash
E) Sold stock and received $50,000 cash
F) Earned $90,000 of revenue on account
G) Collected $70,000 accounts receivable
H) Paid dividends of $13,000
I) paid operating expenses of $12,000
J) Depreciation expense for the year, $23,000
K) Accrued year end wages of $4,000
L) Received cash for services provided, $75,000
M) Paid $12,000 for a 2 year insurance policy
N) Insurance expired for the year $6,000
O) Accrued interest expense on note, $1,000