Using \\( T \\) accounts to analyze transactions. Bobby Collins decided to start a dental practice. The first five transactions for the business follow. For each transaction, (1) determine which two accounts are affected, (2) set up T accounts for the affected accounts, and (3) enter the debit and credit amounts in the T accounts. 1. Collins invested \\( \\$ 45,000 \\) cash in the business. 2. Paid \\( \\$ 15,000 \\) in cash for equipment. 3. Performed services for cash amounting to \\( \\$ 12,000 \\). 4. Paid \\( \\$ 4,200 \\) in cash for advertising expense. 5. Paid \\( \\$ 1,575 \\) in cash for supplies