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

1. Borrowed $60,200 by issuing bonds.

2. Paid $9,240 cash dividend to stockholders.

3. Received $14,500 cash from a previously billed customer for services performed.

4. Purchased supplies on account for $3,300.

Using the following tabular analysis, show the effect of each transaction on the accounting equation.