at December 31 balance? Explain. og erors, wll the balance sheet prepared EX 2-13 Identifying transactions Napa Tours Co. is a travel agency. The nine transactions recorded by Napa Tours during April Obj. 1, 2 OW ME HOW 2018, its first month of operations, are indicated in the following T accounts: Cash Equipment 15,000 Dividends 1,000 (1) 50,000 (2) (7) 8,700 (3) 3,400 (3) 5,000 4,850 2,500 1,000 Accounts Receivable Accounts Payable Service Revenue (5) 18,200 (7) 8,700 (6) 2,500 (3) 10,000 (5) 18,200 Common Stock Operating Expenses Supplies 3,400 (8) 4,850 1,100 (1) 50,000 (4) 1,100 Indicate for each debit and each credit: (A) whether an asset, liability, stockholders equity, dividend, revenue, or expense account was affected and (B) whether the account was increased (+) or decreased ). Present your answers in the following form, with transaction (1) given as an example Account Credited Account Debited Effect Transaction Type Effect stockholders' equity + asset Obj. 1, 2