Indicate for each debit and each credit (a) whether an asset, liability, owners equity, drawing, 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: (see details attached)

EX 2-13 Identifying transactions OBJ. 1, 2 Emerald Tours Co. is a travel agency. The nine transactions recorded by Emerald Tours during May 20Y5, its first month of operations, are indicated in the following T accounts: Equipment (1) (7) (5) (2) Cash 97,000 (2) 10,540 (3) (4) (6) (9) Accounts Receivable 15,910 (7) Supplies 1,160 (8) 1,160 (3) 2,070 8,120 3,490 3,200 10,540 (6) 850 10,350 Accounts Payable 3,490 (3) Mary Silva, Capital (1) 8,280 (9) 97,000 (4) (8) Mary Silva, Drawing 3,200 Fees Earned (5) Operating Expenses 8,120 850 15,910 Indicate for each debit and each credit (a) whether an asset, liability, owner's equity, draw- ing, 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: Transaction (1) Account Debited Type Effect asset + Account Credited Type owner's equity Effect +