4. a) Selected transactions for Berguna Plumbing Service are listed below. 1. Made cash investment to start business 2. Paid for monthly advertising 3. Purchased supplies on account 4. Billed customers for services performed 5. Withdrew cash for owner's personal use 6. Received cash from customers billed in (4). 7. Incurred utilities expense on account 8. Purchased additional supplies for cash 9. Received cash from customers when service was performed You are required to: List the numbers of the above transactions and describe the effect of each transaction on assets, abilities, and owner's equity by placing either increase or decrease in the appropriate column. The first answer is shown below as an example. No. Transaction Made cash investment to start business Asset Liability Owner's Equity increase increase 1