After reconciling its bank account, Hull Equipment Company made the following adjusting entries:

Required
Identify the event depicted in each journal entry as asset source (AS), asset use (AU), asset exchange (AE), or claims exchange (CE). Also explain how each entry affects the accounting equation by placing a + for increase, - for decrease, or NA for not affected under the following components of the accounting equation. The first event is recorded as an example.

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Entry No. Account Titles 1 Cash Interest Revenue To record interest revenue To record NSF check from Wilson 2 Accounts Receivable Cash 3 Rent Expense 4 Cash To correct understatement of expense Service Charge Expense Cash 5 Cash To record bank service charge Accounts Receivable To record bank collection Debit Credit 40 40 250 250 35 35 35 15 15. 15 175 75 175