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Jan 4 10 11 12 18 21 25 31 Gayland Jet, the major shareholder of the company, received $109,000 cash from an inheritance. Jet deposited $51,000 cash in a new business bank account titled Mountain View Estates Ltd. The business issued common shares to Jet. The business paid $1,000 cash for letterhead stationery for the new ofce. The business purchased ofce furniture. The company paid cash of $8,000 and agreed to pay the account payable for the remainder, $9,000, within three months. Jet sold ABC shares, which he owned for several years, receiving $76,000 cash from his stockbroker. Jet deposited the $76,000 cash from the sale of the ABC shares in his personal bank account. A representative of a large company telephoned Jet and told him of the company's intention to put a down payment of $1 5,000 on a lot. Jet nished a real estate deal on behalf of a client and submitted his bill for services, $3,500. Jet expects to collect from this client within two weeks. The business paid half its account payable for the furniture purchased on January 7. The business paid ofce rent of $500. The business declared and paid a cash dividend of $2,200. Requirement 2. Analyze the effects of the events on the accounting equation of Mountain View Estates Lid. Enter the transactions in the accounting equation, beginning with Jan 4. For transactions that affect shareholders' equity, select the type of equity transaction. After all transactions have been entered, calculate the ending balance of each account and the total assets and total liabilities and shareholders' equity. (Use parentheses or a minus sign when decreasing accounts. Only complete the necessary answer boxes, leaving unused cells blank.) Assets Liabilities Shareholders' Equity Accounts Office Accounts Common Retained Type of Equity Cash + Receivable + Supplies + Furniture = Payable + Shares + Earnings Transaction Jan 4 + Jan Jan + Jan + Jan 10 Jan Jan 12 Jan 18 Jan 21 Jan 25 Jan 31 + Ba + Total