Spiffy Cleaners launders the shirts of customer Bobby Ng, who has a charge account at the cleaners. When Ng picks up his clothes and is short of cash, he charges it. Later, when he receives his monthly statement from the cleaners, Ng writes a cheque on his bank account and mails the cheque to the cleaners. Identify the two business transactions described here for Spiffy Cleaners. Which transaction increases the business's owner's equity? Which transaction increases Spiffy Cleaners's cash?