Current Attempt in Progress Carla Vista Corporation has the following transactions during August of the current year. Aug 1 Issues shares of common stock to investors in exchange for $10,270. 4 Pays insurance in advance for 3 months, $1,400. 16 Receives $960 from clients for services rendered. 27 Pays the secretary $720 salary. Indicate the basic analysis and the debit-credit analysis. (Select the accounts which have increased first in the basic analysis column.)