EZ Curb Company completed the following transactions. The annual accounting period ends December 31. January 8 Purchased merchandise on account at a cost of $14,000. (Assume a perpetual inventory system.) January 17 Paid for the January 8 purchase. April 1 Received $40,000 from National Bank after signing a 12-month, 6 percent, promissory note. June 3 Purchased merchandise on account at a cost of $18,000. July 5 Paid for the June 3 purchase. July 31 Rented out a small office in a building owned by EZ Curb Company and collected six months' rent in advance, amounting to $6,000. (Use an account called Deferred Revenue.) December 20 Collected $100 cash on account from a customer. December 31 Determined that wages of $6,500 were earned but not yet paid on December 31 (Ignore payroll taxes). December 31 Adjusted the accounts at year-end, relating to interest. December 31 Adjusted the accounts at year-end, relating to rent. Required: 1. For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. 2. For each transaction and related adjusting entry, indicate whether the debt-to-assets ratio is increased or decreased or there is no. change. (Assume EZ Curb Company's debt-to-assets ratio has always been less than 1.0.) Complete this question by entering your answers in the tabs below. Required Required 2 Answer is not complete. For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. (Do not round intermediate calculations. I stockholders equity with a minus sign. Enter your answers in transaction order provided in the problem statement.) Date January January 17 April 1 June 3 July 5 July 31 Assets W " December 20 December 20 December 31 December 31 December Liabilities Required 3> . Stockholders' Equity