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 75,000 (2) 900 (7) 8,150 (3) 1,600 (4) 6,280 (6) 2,700 (9) 2,500 Accounts Receivable 12,300|(7) (5) 8,150 Supplies 900 (8) (2) 660 Equipment 8,000 (3) (6) Accounts Payable 2,700(3) 6,400 Beth Worley, Capital |(1) 75,000 Beth Worley, Drawing 2,500 (9) Fees Earned (5) 12,300 (4) Operating Expenses 6,280 660 (8) 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 (-)