Selected transactions for Ayayai Corp. during its first month in business are presented below.

Sept. 1		Issued common stock in exchange for $18,000 cash received from investors.
5		Purchased equipment for $8,500, paying $2,500 in cash and the balance on account.
8		Performed services on account for $18,000.
14		Paid salaries of $1,200.
25		Paid $2,500 cash on balance owed for equipment.
30		Paid $500 cash dividend.

(a) can you complete a tabular analysis of the September transactions. For transactions affecting stockholders' equity, provide explanations in the far right column. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. See Illustration 3-4 for example.)