a. Peter's collected $13,000 from customers for games played in October (example). b. Peter's sold $7,000 in curling equipment inventory; received $3,000 in cash and the rest on account; cost of sales is $4,200. c. Peter's received $2,500 from customers on account who purchased merchandise in September. d. The curling league gave Peter's a deposit of $2,600 for the upcoming fall season. e. Peter's paid $1,900 for the September electricity bill and received the October bill for $2,200 to be paid in November. Show net effect on Liabilities. f. Peter's paid $4,700 to employees for work in October. g. Peter's purchased $1,800 in insurance for coverage from October 1 to December 31. h. Peter's paid $1,400 to plumbers for repairing a broken pipe in the washrooms. Required: For each of the transactions above, complete the tabulation, indicating the amount of each transaction. (Remember that A = L + SE, R - E = NE, and NE affects SE through retained earnings.) The first transaction is provided as an example. (Enter any decreases to account balances with a minus sign.) Statement of Financial Position Statement of Earnings Transaction Assets Liabilities + Shareholders' Equity Revenues Expenses Net Earnings a. $ 13,000 = + $ 13,000 $ 13,000 $ 13,000 b. 3,000 = 7,000+ 7,000 4,200 2,800 + C. + + d. + e. + f. (4,700) + (4,700) (4,700) (4,700) g. +