During 2017, Manion Corp. entered into the following transactions.

1.		Borrowed $60,000 by issuing bonds.
2.		Paid $9,000 cash dividend to stockholders.
3.		Received $13,000 cash from a previously billed customer for services performed.
4.		Purchased supplies on account for $3,100.

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.)

Assets Liabilities + + Cash + Accounts Receivable + Supplies Accounts Payable Bonds Payable + Die + Stockholders' Equity Common Stock + Retained Earnings +