Transaction Type

$($AII$)$

Issue common stock for cash

Purchase supplies on account

Provide services to customers for cash

Pay workers' salaries for the month

Pay suppliers on account

Pay dividends to stockholders

$\backslash$table$[[$Individual Transactions$],[$Transaction$,$Month,Day,Amount$],[$Issue commo..,January,$20,9,500],[$September$,25,9,900],[\backslash$table$[[$Purchase$],[$supplies on$],[$account$]],$January,$5,5,500],[21,5,900],[$February$,10,6,100],[28,6,400],[$March$,9,5,900],[20,5,700],[$April$,8,5,700],[19,6,000],[$May$,13,5,800],[24,5,800],[$June$,10,6,300],[26,6,200],[$July$,6,6,400],[24,6,000],[$August$,7,5,700],[21,5,600],[$September$,12,6,400],[22,6,300],[$October$,10,6,000],[23,5,800],[$November$,12,5,600],[24,5,600]]$

Assets $=$ Liabilities $+$ Stockholders' Equity

Assets

Liabilities

Stockholders' Equity

Revenues, Expenses, and Dividends

$$200,000$

$$150,000$

Revenues

Expenses

Dividends

$1.$what is total service revrevenue for the year and by how much did these transaction affects stockholder's equity?

$2.$what is total salaries expense for the year and by how much did these transactions affect stockholder's equity?

Note: salaries expense: $59700,$service revenue: $221200,$ assets: $176100,$lialiability: $11700,$ stockholder's equity: $164400$