BE2-5 J.A. Motzek SA has the following transactions during August of the current year. Indicate (a) the effect on the accounting equation and (b) the debit-credit analysis illus- trated on pages 65-70. Aug. 1 Opens an office as a financial advisor, investing R$5,000 in cash in exchange for ordinary shares. 4 Pays insurance in advance for 6 months, R$ 1,800 cash. 16 Receives R$ 1,100 from clients for services performed. 27 Pays secretary R$1,000 salary. BE2-6 Using the data in BE2-5, journalize the transactions. (You may omit explanations.)