ABC Inc. sells a variety of shelters, such as garages and barns, in different sizes and material types. The business also handles construction a provides workshop teaching services. The accountant for ABC Inc. set up the following account names and codes (in alphabetical order): 7 8 9 Accumulated Depreciation, Equipment 1 Share Capital Cash 2 Supplies Depreciation Expense, Equipment 3 Teaching Revenue Dividends 4 Wages Expense Income Summary 5 Wages Payable Retained Earnings 6 No Entry 10 11 NE Required: Use the account code(s) above to record the following transactions in ABC Inc.'s accounting records. (Note: Where more than one account is debited or credited, include both account numbers as shown in the example below.) Date Transaction Debit Credit Example Total wages of $5,000 were paid today. Included in this amount was $3,000 of wages accrued at month end, April 30.10, 11 2 January 6 ABC Inc. purchased supplies by paying $3,000 cash. 22 ABC Inc. provided teaching services to a group of school children and immediately collected $2,400 cash. 31 Monthly depreciation on equipment totalled $200. 31 Closed Income Summary ($2,090 credit balance) to retained earnings. 31 Paid dividends to shareholders