During $2025,$ its first year of operations as a delivery service, Oriole Corp. entered into the following transactions.

Issued shares of common stock to investors in exchange for $$195,000$ in cash.

Borrowed $$46,000$ by issuing bonds.

Purchased delivery trucks for $$51,000$ cash.

Received $$18,000$ from customers for services performed.

Purchased supplies for $$3,600$ on account.

Paid rent of $$4,700.$

Performed services on account for $$11,700.$

Paid salaries of $$28,200.$

Paid a dividend of $$11,700$ to stockholders.

Using the following tabular analysis, show the effect of each transaction on the accounting equation. Put explanations for changes to

Stockholders' Equity in the far$-$right column. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative