2) Downey Cleaners wants to record advertising costs incurred (services were already provided to them by an advertising firm) but not yet paid. The cost of the services performed is $3,000. What does this look like on the Horizontal Equation? What type of transactions are the following? (Asset Source, Asset Use, Asset Exchange, or Claims Exchange) Recognizing Revenue that was collected in an earlier period and earned this period (Unearned Revenue decreases and Retained Earnings Increases) Paid for parking lot asphalt at the same time the work was done (Cash decreases and Retained Earnings decreases) Performing services on Account (Accounts Receivable Increases and Retained Earnings Increases) Issued Common Stock (Cash increases and Common Stock increases)| Collected Cash on Account Receivable (Cash goes up and Accounts Receivable goes down)