Below contains business transactions for a business. Identify the names of which accounts are affected, how they are affected (+/-, increase or decrease), and the element of the financial statement of these accounts (A, L, OE, R, E).

Business Transactions	Owner borrowed $15,000 from the bank to be repaid in 8 years.	Paid $1000 cash for advertising expense for the current month	Business owner contributed cash of $10.000 to start the business	Cash was received for services provided $1000	Owner Purchased laptop equipment for $5,000 on credit
Account name
+/- (Increase/ decrease)
Element
Account name
+/- (Increase/ decrease)
Element