Required
a. In parallel columns, list the accounts that would be debited and credited for each of the following unrelated transactions:
(1) Provided services for cash.
(2) Recognized accrued salaries at the end of the period.
(3) Recognized accrued interest revenue.
(4) Provided services on account.
(5) Paid cash for operating expenses.
(6) Acquired cash from the issue of common stock.
(7) Purchased supplies on account.
(8) Purchased land for cash.
(9) Paid a cash dividend to the stockholders.
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.

Assets Liab. Equity - Exp - Net Inc. Cash Flow NA NA +OA