During 20XX, Blue Spruce Corp. entered into the following transactions. 1. Borrowed $60,200 by issuing bonds. 2. Paid $10,000 cash dividend to shareholders. 3. Received $13,200 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. (If a transaction causes a decrease in Assets, Liabilities or Shareholders' 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 0-3 for example.) During 20XX, Blue Spruce Corp. entered into the following transactions. 1. Borrowed $60,200 by issuing bonds. 2. Paid $10,000 cash dividend to shareholders. 3. Received $13,200 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. (If a transaction causes a decrease in Assets, Liabilities or Shareholders' 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 0-3 for example.)