Drive Time Delivery is a local delivery service operating in Cleveland, Ohio. On February 1, Drive Time has the following balances: Cash, $32,500; Accounts Receivable, $5,000; Accounts Payable, $2,500; Common Stock,

$32,500; Fees Earned, $5,000; Wages Expense, $2,500.

Drive Time Delivery completed the following transactions during February:

a. Received cash from owner as an additional investment in common stock, $20,000.

b. Paid creditors on account, $2,000.

c. Received cash from customers on account, $5,000.

d. Billed customers for delivery services on account, $18,000.

e. Paid wages expense, $10,000.

f. Paid utilities expense, $3,000.

g. Paid dividends, $4,500.

Indicate the effect that each of these transactions has on the following accounting equation elements: Cash, Accounts Receivable, Accounts Payable, Common Stock, Dividends, Fees Earned, Wages Expense, Utilities Expense.