1. Started the company when it acquired $39,000 cash from the issue of common stock. 2. Purchased a new cooktop that cost $38,000 cash. 3. Earned $52,000 in cash revenue. 4. Pald $36,000 cash for salaries expense. 5. Paid $7,000 cash for operating expenses. 6. Adjusted the records to reflect the use of the cooktop. The cooktop, purchased on January 1, Year 1, has an expected useful life of five years and an estimated salvage value of $4,500. Use straight-line depreciation. The adjusting entry was made as of December 31, Year 1. Required a. Record the events in general ledger accounts under an accounting equation. (Negative amounts should be indicated by a minus sign.)