1. Enter the amount of each transaction on individual items of the accounting equation. (Enter the transactions in the given order. Enter reductions to account balances with a minus sign. Select "NA" for account titles if the transaction does not include an expense.)

Sanyu Sony started a new business and completed these transactions during December. December 1 Sanyu Sony transferred $65,000 cash from a personal savings account to a checking account in the name of Sony Electric in exchange for its common stock. December 2 The company paid $1,000 cash for the December rent. December 3 The company purchased $13,000 of electrical equipment by paying $4,800 cash and agreeing to pay the $8,200 balance in 30 days. December 5 The company purchased supplies by paying $800 cash. December 6 The company completed electrical work and immediately collected $1,200 cash for these services. December 8 The company purchased $2,530 of office equipment on credit. December 15 The company completed electrical work on credit in the amount of $5,000. December 18 The company purchased $350 of supplies on credit. December 20 The company paid $2,530 cash for the office equipment purchased on December 8. December 24 The company billed a client $900 for electrical work completed; the balance is due in 30 days. December 28 The company received $5,000 cash for the work completed on December 15. December 29 The company paid the assistant's salary of $1,400 cash for this month. December 30 The company paid $540 cash for this month's utility bill. December 31 The company paid $950 cash in dividends to the owner (sole shareholder). Date Cash + Accounts Receivable + + Supplies Office Equipment Electrical Equipment = Accounts Payable + December 1 + + + + = + December 2 + + + + = + Balance after December 1 and December 2 0 + 0 + 0 + 0 + 0 = 0 + December 3 + = Balance after December 3 0 + 0 + 0 + 0 + 0 = 0 + + + + + + + + + + + + + + + + + December 5 + Balance after December 5 0 + 0 + 0 + 0 + 0 = """ 0 + + + + + December 6 Balance after December 6 0 + 0 + 0 + 0 + 0 = 0 + December 8 + + + + + + + + = + Balance after December 8 0 + 0 + 0 + 0 + 0 = 0 + December 15 + + + + + + + Balance after December 15 0 + 0 + 0 + 0 + 0 = 0 + December 18 + + + + December 18 + + + + + 0 + 0 + 0 + 0 + 0 = 0 + Balance after December 18 December 20 Balance after December 20 + + + + 0 + 0 + 0 + 0 + + 0 = 0 0 + December 24 + + + + + Balance after December 24 0 + 0 + 0 + 0 + 0 = 0 + December 28 + + + + = + 0 + 0 + 0 + 0 + 0 = 0 + Balance after December 28 December 29 Balance after December 29 + + + + + 0 + 0 + 0 + 0 + 0 = 0 + December 30 + + + + + Balance after December 30 0 + 0 + 0 + 0 + 0 = 0 + + + + December 31 Balance after December 31 + + + + + $ 0 + $ 0 + $ 0 + $ 0 + $ 0 = $ 0 + $ Accounts Receivable + Supplies + Office Equipment Electrical Equipment II Accounts Payable Common Stock Dividends + Revenues Expenses + + + + + + + + + + 0 + 0 + 0 + 0 = 0 + 0 0 + 0 + = + + ++ ++ 0 + 0 + 0 + 0 = 0 + 0 0 + + + + + + 0 + 0 + 0 + 0 = 0 + 0 0 + 0 + + + = + + 0 + 0 + 0 + 0 = 0 + 0 0 + 0 + + + + + 0 + 0 + 0 + 0 = 0 + 0 0 + + + + = + + 0 + 0 + 0 + 0 = 0 + 0 0 + 0 + + + + +