Brian Orlando began Brian Roofing, his roofing business, on March 1, 2022. On March 31, the balances in the accounts were as follows. Cash $10,500, Accounts Receivable $3,200, Equipment $8,700, Accounts Payable $4,600, and Owner's Capital $17,800. During April, the following transactions occurred. 1. Collected $1,200 of accounts receivable. 2. Paid $1,800 for a one-year accident insurance policy. 3. Paid $3,800 cash on accounts payable. 4. Collected $4,300 cash in exchange for services provided. 5. Purchased additional equipment for $5,600, paying $500 in cash and the balance on account. 6. Paid advertising expenses $400. 7. Incurred utility expenses for the month on account $500. 8. Withdrew $800 in cash for personal use. (a) Prepare a tabular summary of the April transactions, beginning with the March 31 balances. (If a transaction results in a decrease in Assets, Liabilities or Owner's Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)