Helen Repair Inc. was started on May $1.$ A summary of May transactions is presented below.

Stockholders irvested $$10,800$ cash in the business in exchange for common stock

Purchased equipment for $$5,400$ cash.

Paid $$432$ cash for May office rent.

Paid $$324$ cash for supplies.

Incurred $$270$ of advertising costs in the Beacon News on account.

Performed repair services for customer for $$5,076$ cash

Paid a $$756$ cash dividend.

Paid part$-$time employee salaries $$1,080.$

Paid utility bills $$154.$

Performed repair services worth $$1,188$ on account.

Collected cash of $$124$ for services billed in transaction $(10).$

$($a$)$

Prepare a tabular analysis of the transactions. Include margin explanations for any changes in reverues or expenses. Reverue is called Service Revenve.

Decreases in assets, liabilities, or stockholders' equity require a negative sign ar parentheses.

$-$Increases in expenses require a negative sign or parentheses.