During 2017, its first year of operations as a delivery service, Flint Corporation entered into the following transactions. 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 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.)

1.		Issued shares of common stock to investors in exchange for $ 107,000 in cash.
2.		Borrowed $ 52,000 by issuing bonds.
3.		Purchased delivery trucks for $ 67,000 cash.
4.		Received $ 14,000 from customers for services performed.
5.		Purchased supplies for $ 5,700 on account.
6.		Paid rent of $ 4,400.
7.		Performed services on account for $ 10,500.
8.		Paid salaries of $ 28,800.
9.		Paid a dividend of $ 10,400 to shareholders.
		Assets							=	Liabilities			+	Stockholders Equity
		Cash	+	Accounts Receivable	+	Supplies	+	Equipment	=	Accounts Payable	+	Bonds Payable	+	Common Stock	+	Retained Earnings
																Revenues		Expenses		Dividends
(1)		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
(2)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
(3)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
(4)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
(5)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
(6)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
(7)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
(8)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
(9)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		choose an explanation for changes to Stockholders Equity choose an explanation for changes to Stockholders Equity
		$ enter a total amount for Cash		$ enter a total amount for Accounts Receivable		$ enter a total amount for Supplies		$ enter a total amount for Equipment	=	$ enter a total amount for Accounts Payable		$ enter a total amount for Bonds Payable		$ enter a total amount for Common Stock		$ enter a total amount for Revenues		$ enter a total amount for Expenses		$ enter a total amount for Dividends