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)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)