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EZ Curb Company completed the following transactions. The annual accounting period ends December $31.$

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January $8$ Purchased merchandise on account at a cost of $$20,500.($Assume a perpetual inventory system.$)$

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January $17$ Paid for the January $8$ purchase.

April $1$ Received $$50,400$ from National Bank after signing a $12-$month, $12\mathrm{.}5$ percent, promissory note.

June $3$ Purchased merchandise on account at a cost of $$24,500.$

July $5$ Paid for the June $3$ purchase.

July $31$ Rented out a small office in a building owned by EZ Curb Company and collected six months' rent in advance, amounting to $$9,900.($Use an account called Deferred Revenue.$)$

December $20$ collected $$230$ cash on account from, a customer.

December $31$ Determined that wages of $$9,100$ were earned but not yet paid on December $31($Ignore payroll taxes$).$

December $31$ Adjusted the accounts at year$-$end, relating to interest.

December $31$ Adjusted the accounts at year$-$end, relating to rent.

Required:

For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation.

For each transaction and related adjusting entry, indicate whether the debt$-$to$-$assets ratio is increased or decreased or there is no change. $($Assume EZ Curb Company's debt$-$to$-$assets ratio has always been less than $1\mathrm{.}0.)$

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For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. $($Do not round intermediate calculations. Enter any di stockholders equity with a minus sign. Enter your answers in transaction order provided in the problem statement.$)$