Required
a. In parallel columns, list the accounts that would be debited and credited for each of the following unrelated transactions:
(1) Acquired cash from the issue of common stock.
(2) Provided services for cash.
(3) Paid cash for salaries expense.
(4) Purchased supplies for cash.
(5) Paid in advance for two-year lease on office space.
(6) Provided services on account.
(7) Recognized expense for prepaid rent that had been used up by the end of the accounting period.
(8) Recognized accrued interest revenue.
(9) Recorded accrued salaries at the end of the accounting period.
b. Show how each transaction affects the financial statements by placing a + for increase, - for decrease, and NA for not affected under each component in a horizontal statements model like the one shown below. Also, in the Cash Flow column, use the letters OA to designate operating activity, IA for investing activity, and FA for financing activity. The first event is recorded as an example.

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Assetsi Equity Rev. Exp. Net Inc. Cash Flow NA NA NA NA +FA