Elaine's Inflatables earns service revenue by providing party planning services and inflatable playscapes. Elaine's Inflatables is organized as a sole proprietorship and owned by Elaine Gibson. During the past month, Elaine's Inflatables has the following transactions:

i$.($Click the icon to view the transactions.$)$

Indicate the effects of the business transactions on the accounting equation for Elaine's Inflatables. Transaction $($a$)$ is answered as a guide. Use the following accounts: Cash; Accounts Receivable; Supplies; Equipment; Accounts Payable; Gibson, Capital; Gibson, Withdrawals; Service Revenue, Wages Expense, Rent Expense, and Utilities Expense.

a$.$ Gibson contributed $$10,000$ to the business in exchange for capital. $($Transaction $($a$)$ is answered as a guide.$)$

a$.$ Increase asset

$($Cash$)$

Increase equity

$($Gibson$,$ Capital$)$

b$.$ Purchased equipment for $$5,000$ on account.

b$.$

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