Identifying Transactions Napa Tours Co. is a travel agency. The nine transactions recorded by Napa Tours during April 2016, its first month of operations, are indicated in the following T accounts: Cash (1) (7) 50,000 (2) 3,400 8,700 (3) 8) Equipment 15,000 5,000 (4) 4,850 (6) 2,500 (9) 1,000 (5) (9) Dividends 1,000 Accounts Receivable Accounts Payable Service Revenue 18,200 (7) 8,700 (6) 2,500 (3) 10,000 (5) 18,200 (2) Supplies 3,400 (6) 1,100 Common Stock Operating Expenses (1) 50,000 (4) (8) 4,850 1,100 Indicate for each debt and each credit: whether an asset, Sability, stockholders' equity, dividend, revenue, or expense account was affected and whether the account was increased or decreased. Account Debited Account Credited Transaction (1) (2) (3) (4) (5) (6) (7) (0) E (9) Type Effect Effect