4 a. (Sample) Received $12,600 cash for consulting services rendered in January. b. Issued common stock to investors for $9,500 cash. c. Purchased $15,400 of equipment, paying 25 percent in cash and owing the rest on a note due in two years. d. Received $9,450 cash for consulting services to be performed in February. e. Bought and received $1,070 of supplies on account. f. Received utility bill for January for $1,370, due February 15. g. Consulted for customers in January for fees totaling $25,300, due in February. h. Received $20,900 cash for consulting services rendered in December. i. Paid $535 toward supplies purchased in (e). Required: Indicate the accounts, amounts, and direction of the effects on the accounting equation under the accrual basis. A sample is provided. (Enter any decreases to Assets, Liabilities, and Stockholder's Equity with a minus sign.) a Cash b C C d e f g h h I Assets 12,600 = Liabilities + Stockholders' Equity + Service Revenue 12,600 + ++ +