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Pink Floyd decides to open a pizza parlor near the local college campus that will operate as a corporation. Analyze the following transactions for the month of June in terms of their effect on the basic accounting equation Record each transaction by increasing (+) or decreasing (-) the dollar amount of each item affected. Indicate the new balance of each item after a transaction is recorded. It is not necessary to identify the cause of changes in stockholders' equity. Transactions (1) Pink Floyd invests $45,000 cash in exchange for common stock to start a pizza parlor business on June 1. (2) Purchased equipment for $10,000 paying $4,000 in cash and the remainder due in 30 days. (3) Purchased supplies for $2,500 cash. (4) Received a bill from Campus News for $500 for advertising in the campus newspaper. (5) Cash receipts from customers for pizza sales amounted to $1,500. (6) Paid salaries of $400 to employees. ( Billed the Tiger Football Team $450 for pizzas ordered. (8) Paid $500 to Campus News for advertising that was previously billed in Transaction 4. (9) Pink Floyd was paid dividends of $1,200. (10) Incurred utility expenses for month on account, $250. Trans- Accounts Accounts Common Retained action Cash + Receivable - Supplies - Equipment - Payable + Stock- Earnings (1) Balance (2) Balance Balance Balance (5) Balance Balance Balance (8) Balance (9) Balance (10) Totals