Denise Carswell decided to start a dental practice. The first five transactions for the business follow.

1.	Denise invested $78,000 cash in the business.
2.	Paid $18,000 in cash for equipment.
3.	Performed services for cash amounting to $7,800.
4.	Paid $2,600 in cash for advertising expense.
5.	Paid $1,800 in cash for supplies.

(1)	Select which two accounts are affected in each of the above transactions.