AS is a moving company. Its owner, Andres Santiago, began operations in November. Analyze and record the following business transactions in the accounting equation (indicate increase + and decrease -) and in the Journal (if the account is affected by debit or credit):

Andrs Santiago made a $ 12,000 investment in the business. He paid $ 3,600 for business insurance for a full year. He collected $ 5,000 in cash from his clients, for services already made at the time. He offered services on $ 2,500 credit, and billed customers. He paid $ 1,000 for the monthly water and electricity bills. Withdrew $ 200 from the business account for personal use. Charged $ 1,000 for services billed on day 4. He bought land valued at $ 30,000, for which he paid $ 10,000 in cash and the rest went on credit with a guaranteed note. He bought office equipment for $ 2,500 in cash. Purchased weighing equipment for $ 5,000, with credit