Identifying Transactions Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 2012, its first month of operations are indicated in the following accounts: Cash Equipment Dividends (1) 40,000 (2) 4,000 (3) 15,000 (9) 1,500 (7) 13,100 (3) 5,000 6,175 6,000 (9) 1,500 TOT Service Revenue Accounts Receivable 20,500 | 7 13,100 Accounts Payable 6,000 10.000 (5) 20,500 (5) Supplies Common Stock Operating Expenses (2) 4,000 (8) 2,200 40,000 (4) 6,175 (8) 2,200 Indicate for each debit and each credit: whether an asset, liability, stockholders equity, dividend, revenue, or expense account was affected and whether the count increased or decreased. Account Debited Account Credited Supplies Common Stock Operating Expenses (2) 4,000 (8) 2,200 40,000 (4) 6,175 (8) 2,200 Indicate for each debit and each credit whether an asset, liability, stockholders' equity, dividend, revenus, or expenser account was affected and whether the scene Increased or decreased Account Debited Account Credited Transaction Type Effect Type Effect (1) (2) (3) (4) (5) (6) (7) (8) (9)