3. Flora Siska is the owner-operator of a fitness clinic. The ledger used in her business contains the following accounts: Cash Accounts Receivable (several) Supplies Furniture Equipment Automobile Accounts Payable (several) Flora Siska, Capital Listed below are transactions of Flora's business. Examine these transac- tions and record your analysis on the transaction analysis sheet pro- vided in your Workbook and shown below. To help you get a correct start, the first transaction has been done for you. Be sure that each entry balances within itself. TRANSACTIONS 1. The business receives $300 cash from J. Parker, one of the accounts receivable. 2. The business purchases $200 worth of supplies for cash. 3. Little Bros., one of the accounts payable, is paid $100. 4. The owner withdraws $250 for her personal use. 5. A new piece of equipment costing $500 is purchased from Champion Sports. The business pays $125 cash at the time of purchase, with the balance of $375 to be paid within 30 days. 6. A new customer signs up for a fitness course. The $300 fee is paid in cash. Transaction Analysis Sheet Trans- action Account No. Names Asset, Liability, or Owner's Equity Increase (+) Debit or or Amount Decrease (-) Credit Cash Asset DR 300- A/R Asset CR 300- J. Parker