EX 2-13 Identifying transactions Napa Tours Co. is a travel agency. The nine transactions recorded by Napa Tours during April Obj. 1, 2 S2018, its first month of operations, are indicated in the following T accounts: Cash ends (1) 0,000 (2)3,400 5,000 4,850 2,500 (9) ,000 15.000 1,000 ) 8.700 B) Accounts Receivable Accounts Payable Service Revenue (5) 18,200 ( 8,700 (6 2,500 (3) 10,000 (5) 18,200 Common Stock Operating Expenses 50,000 (4) (8) 4,850 1,100 3,400 (8) 1,100 Indicate for each debit and each credit: (A) whether an asset, liability, stockholders equity, dividend, revenue, or expense account was affected and (B) whether the account was increased ) or decreased ). Present your answers in the following form, with transaction (1) given as an example: Account Debited Account Credited Transaction Type Effect Type Effect asset stockholders' equity