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

1.		Borrowed $60,100 by issuing bonds.
2.		Paid $9,480 cash dividend to stockholders.
3.		Received $18,500 cash from a previously billed customer for services performed.
4.		Purchased supplies on account for $4,600.

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			+	Stockholders Equity
		Cash	+	Accounts Receivable	+	Supplies	=	Accounts Payable	+	Bonds Payable	+	Common Stock	+	Retained Earnings
(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
(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
(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
(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