EZ Curb Company completed the following transactions. The annual accounting period ends December 31. January 8 Purchased merchandise on account at a cost of \$25,500. (Assume a perpetual inventory system.) January 17 Paid for the January 8 purchase. April 1 Received $58,400 from National Bank after signing a 12-month, 17.5 percent, promissory note. June 3 Purchased merchandise on account at a cost of $29,500. 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 $12,900. (Use an account called Deferred Revenue.) December 20 Collected $330 cash on account from a customer. December 31 Determined that wages of $11,100 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 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. Complete this question by entering your answers in the tabs below. 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.) (Enter your answers in transaction order provided in the problem statement.)