Identify whether the following events are included in the category of transactions or not and what impact they have on the basic accounting equation and provide your explanation!

1. Recruiting employees with a salary of IDR 10 million.

2. Offering merchandise at a selling price of IDR 2.5 million, costing IDR 1.8 million. Selling options 2/10, n/30.

3. Purchased office equipment IDR 5 million in non-cash, will be paid within 30 days of settlement.

4. Conducted an evaluation at the end of the period and found that the office equipment used was IDR 500,000.