Identifying Transactions

National Park Tours Co$.$ is a travel agency. The nine transactions recorded by National Park Tours during May $2019,$ its

first month of operations, are indicated in the following T accounts:

Cash

$(1)75,000(2)900$

$(7)8,150(3)1,600$

$(4)6,280$

$(6)2,700$

$(9)2,500$

Accounts Receivable

$(5)12,300(7)8,150$

Supplies

$(2)900(8)660$

Equipment

$(3)8,000$

Accounts Payable

$(6)2,700(3)6,400$

Beth Worley, Capital

$(1)75,000$

Beth Worley, Drawing

$(9)2,500$

Fees Earned

$5$ more Check My Work uses remaining.

$(5)12,300$

Operating Expenses

$(4)6,280$

$(8)660$

Indicate for each debit and each credit $($a$)$ whether an asset, liability, owner's equity, drawing, revenue, or expense

account was affected and $($b$)$ whether the account was increased $(+)$ or decreased $().$

Account Debited Account Credited

Transaction Type Effect Type Effect

$(1)$

$(2)$

$(3)$

$$

$(4)$

$(5)$

$(6)$

$(7)$

$(8)$

$(9)$