Napa Tours Co. is a travel agency. The nine transactions recorded by Napa Tours during April
2018, its first month of operations, are indicated in the following T accounts:

Indicate for each debit and each credit:
(A) Whether an asset, liability, stockholders' equity, dividend, revenue, or expense account was affected
(B) Whether the account was increased (+) or decreased (-). Present your answers in the following form, with transaction (1) given as an example:

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Equipment 15,000 Divldends 50,000 (2) 8,700 (3) 3,400 (3) 5,000 4,850 1,000 0 1,000 Accounts Recelvable Accounts Payable Service Revenue 18,200 (7) 8,700 (6) 2,500 (3) 10,000 18,200 Supplles 3,400 (8) Common Stock Operating Expenses 1,100 4,850 1,100 50,000 (4) Account Debited Account Credited Transactlon Type Effect Type Effect asset