Speedy Delivery Service had the following selected transactions during April:
1. Received cash from issuance of capital stock, $100,000.
2. Paid rent for April, $4,200.
3. Paid advertising expense, $3,000.
4. Received cash for providing delivery services, $27,000.
5. Purchased supplies for cash, $2,500.
6. Billed customers for delivery services on account, $81,200.
7. Paid creditors on account, $8,300.
8. Received cash from customers on account, $25,600.
9. Determined that the cost of supplies on hand was $900; therefore, $1,600 of supplies had been used during the month.
10. Paid dividends, $3,000.

Indicate the effect of each transaction on the accounting equation by listing the numbers identifying the transactions, (1) through (10), in a vertical column, and inserting at the right of each number the appropriate letter from the following list:
a. Increase in an asset, decrease in another asset.
b. Increase in an asset, increase in a liability.
c. Increase in an asset, increase in stockholders’ equity.
d. Decrease in an asset, decrease in a liability.
e. Decrease in an asset, decrease in stockholders’ equity.