During $2025,$ Manion Corp. entered into the following transactions.

Borrowed $$60,000$ by issuing bonds.

Paiu $$9,000$ cash dividend to stockholders.

Received $$13,000$ cash from a previously billed customer for services performed.

Purchased supplies on account for $$3,100.$

Using the following tabular analysis, show the effect of each transaction on the accounting equation. $($If a transaction causes a

decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered

for the particular Asset, Liability or Equity item that was reduced.$)$