During 2025, Manion Corp. entered into the following transactions.

1. Borrowed \(\$ 60,000\) by issuing bonds.

2. Paid \(\$ 9,000\) cash dividend to stockholders.

3. Received \(\$ 13,000\) cash from a previously billed customer for services performed.

4. Purchased supplies on account for \(\$ 3,100\).

Using the following tabular analysis, show the effect of each transaction on the accounting equation. Put explanations for changes to revenues or expenses in the right-hand margin. For Retained Earnings, use separate columns for Revenues, Expenses, and Dividends if necessary. Use Illustration 3.4 as a model.

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Liabilities + Stockholders' Equity Common Retained Stock + Earnings Assets Accounts Accounts Bonds Cash + Receivable + Supplies = Payable + Payable +