An analysis of the transactions made by S. Moses & Co., a certified public accounting firm, for the month of August is shown below. Each increase and decrease in stockholder's equity is explained.

	Cash	+	Accounts Receivable	+	Supplies	+	Office Equipment	=	Accounts Payable	+	Stockholder's Equity
1.	+$15,000										+$15,000	Investment
2.	-2,000						+$5,000		+$3,000
3.	-750				+$750
4.	+4,600		+$3,700								+8,300	Service Revenue
5.	-1,500								-1,500
6.	-2,000										-2,000	Dividends
7.	-650										-650	Rent Expense
8.	+450		-450
9.	-4,900										-4,900	Salaries Expense
10.									+500		-500	Utilities Expense

Instructions

(a) How much did stockholder's equity increase for the month?

$

(b) Compute the amount of net income for the month. (If a net loss, record amount using either a negative sign preceding the number eg -45 or parentheses eg (45).)

$