During 2017, Cheyenne Corp. entered into the following transactions. 1. Borrowed $61,000 by issuing bonds. 2. Paid $9, 130 cash dividend to stockholders. 3. Received $14, 400 cash from a previously billed customer for services performed. 4. Purchased supplies on account for $3,000. Using the following tabular analysis, show the effect of each transaction on the accounting equation. For Retained Earnings, use separate columns for Revenues, Expenses, and Dividends if necessary. (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. See Illustration 3 - 3 for example.)