EZ Curb Company completed the following transactions. The annual accounting period ends December 31 Jan. 8 Purchased merchandise on account at a cost of $19,000. (Assume a perpetual inventory system.) Jan. 17 Paid for the January 8 purchase. Apr. 1 Received $48,000 from National Bank after signing a 12-month, 11.8 percent, June 3 Pur 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 promissory note ased merchandise on account at a cost of $23,eee. six months' rent in advance, amounting to $9,00e. (Use an account called Deferred Revenue.) Dec. 20 Collected $200 cash on account from a customer. Dec. 31 Determined that wages of $8,500 were earned but not yet paid on December 31 (Ignore payroll taxes). Dec. 31 Adjusted the accounts at year-end, relating to interest. Dec. 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)