• 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) 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) Asset + Owner's equity + (2) Asset + Expense - (3) Asset + (4) Expense - Asset - (5) Owner's equity + (6) (7) (8) (9)