Equipment $(3)10,350$

Accounts Payable $(6)3,490(3)8,280$

Mary Silva, Capital $(1)97,000$

Mary Silva, Drawing $(9)3,200$

Fees Earned $(5)15,910$

Operating Expenses $(4)8,120(8)850$

Indicate for each debit and each credit $($a$)$ whether an asset, liability, owner's equity, drawing, revenue, or expense account was affected and $($b$)$ whether the account was increased $(+)$ or decreased $().$