PB$9-3($Algo$)$ Analyzing and Recording Long$-$Lived Asset Transactions with Partial$-$Year Depreciation $[$LO $9-2,$ LO $9-3,$ LO $9-6]$

$[$The following information applies to the questions displayed below.$]$

Randy's Restaurant Company $($RRC$)$ entered into the following transactions during a recent year.

April $1$ Purchased equipment $($a new walk$-$in cooler$)$ for $$9,000$ by paying $$3,000$ cash and signing a $$6,000$ note due in six months.

April $2$ Enhanced the equipment $($by replacing the air$-$conditioning system in the walk$-$in cooler$)$ at a cost of $$5,000,$ purchased on account.

April $30$ Wrote a check for the amount owed on account for the work completed on April $2.$

May $1$ A local carpentry company repaired the restaurant's front door, for which RRC wrote a check for the full $$320$ cost$.$

June $1$ Paid $$13\mathrm{.}920$ cash for the rights to use the name and store concept created by a different restaurant that has been successful in the region.

PB$9-3($Algo$)$ Part $1-$a

Required:

$1-$a$.$ Complete the table below, indicating the account, amount and direction of the effect for the above transactions,

$($Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.$)$

$\backslash$table$[[$Date$,$Assets,$=,$Liabilities,$+,$Stockholders' Equity$],[$April $01,,=,,+,],[$April $01,,=,,+,],[$April $02,,=,,+,],[$April $30,,=,,+,],[$May $01,=,=,,+,],[$June $01,,=,,+,],[$June $01,,=,\frac{?}{\text{b}\text{a}\text{r}}(F),+,]]$