All nine transactions for Dalton Survey Company for September, the first month of operations, are (1) (7) (9) Cash 20,000 (3) 7,500 6,900 (5) 2,600 4,700 (6) 5,500 (8) 2,000 Common Stock 20,000 (4) (8) (3) (1) Accounts Receivable 4,900 (9) Dividends 2,000 Supplies 7,500 Fees Earned 4,700 (4) 4,900 (7) 6,900 Equipment (2) (6) (5) 4,500 Operating Expenses 5,500 Accounts Payable 2,600 (2) 4,500 2,600 (2) Indicate the following for each debit and each credit: a. The type of account affected (asset, liability, equity, revenu even or expense). b. The effect on the account, using "+" for increase and "-" for decrease. Present your answers in the following form: 4,500 Account Debited Account Credited Transaction (1) Type Effect Type Effect 323 (2) (3) (4) (5) (6) (7) (8) (9)