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30 Ming Chen began a professional practice on June 1 and plans to prepare financial statements at the end of each month. During June, Ming

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30 Ming Chen began a professional practice on June 1 and plans to prepare financial statements at the end of each month. During June, Ming Chen (the owner) completed these transactions. a Owner invested $59,000 cash in the company along with equipment that had a $16,000 market value in exchange for its common stock b. The company paid $2,500 cash for rent of office space for the month. The company purchased $17,000 of additional equipment on credit (payment due within 30 days). d. The company completed work for a client and immediately collected the $2,500 cash earned. e. The company completed work for a client and sent a bill for $7,300 to be received within 30 days. 1 The company purchased additional equipment for $5,900 cash. 9. The company paid an assistant $3,500 cash as wages for the month n. The company collected $4,600 cash as a partial payment for the amount owed by the client in transaction e. 1. The company paid $17,000 cash to settle the liability created in transactionc J. The company paid $1100 cash in dividends to the owner (sole shareholder). Required: Enter the impact of each transaction on individual items of the accounting equation. (Enter decreases to account balances with a minus sign.) Accounts Receivable Equipment Revenues Accounts Payable Common Stock Dividends Expenses + + $ 59.000 ......... . + 59,000 Bal 0 + 0 0 + 0 0 0 2,500 TIITTI + 59,000 0 + 0 0 + 0 0 + 0 2,500 Bal d. Bal + + 59.000 0 + 0 0 0 0 + 2,500 1,700 1,700 7,400 9,100 + + + 59,000+ 0 0 0 + 0 0 + 2,500 + + + 59.000 - 0 + 0 0 + 0 0 + 9,100 + + + 2,500 3,300 5,800 Bal 0 + 0 0 I! + 0 0 + 9,100 - 59,000 - 5,300 54,300 + + + + Bal 0 0 0 + 0 0 + 9,100 5,800 . + + + Bal 64,300 - 0 + 0 0 + 0 1 1 1 1 1 0 + 9,100 5,800 + + Bal $ 84 300 - + $ 0 + $ 0 = $ 0+ $ 0 $ 0 + $ 9,100 $ 5,800

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