Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 20Y2, its first month of operations, are indicated in the following T accounts:

Indicate for each debit and each credit:

(a) whether an asset, liability, stockholders€™ equity, dividend, revenue, or expense account was affected and

(b) whether the account was increased (+) or decreased (€“). Present your answers in the following form, with transaction (1) given as an example:

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Equipment 15,000 Dividends 1,500 Cash 40,000 4,000 (3) 5,000 6,175 6,000 1,500 (9) (1) (7) (2) 13,100 (3) (4) (6) (9) Accounts Payable 6,000 (3) Service Revenue (5) Accounts Receivable 20,500| (7) 13,100 (6) 10,000 20,500 (5) Common Stock Operating Expenses 6,175 2,200 Supplies 4,000| (8) (2) (1) 40,000 (4) (8) 2,200 Transaction (1) Account Debited Type asset Account Credited Type stockholders' equity Effect Effect