Identifying Transactions Wild River Tours Co. is a travel agency. The nine transactions recorded by Wild River Tours during May 2015, its first month of operations, are indicated in the following T accounts: Cash Equipment (1) 25,000 (2) 1,750 (3) 18,000 (7) 10,000 (3) 3,600 (4) 2,700 (6) 7,500 (9) 2,500 Accounts Receivable (5) 13,500 (7) Dividends (9) 2,500 Accounts Payable Service Revenue 10,000 (6) 7,500 (3) 14,400 (5) 13,500 Supplies Common Stock Operating Expenses (2) 1,750 (8) 1,050 (1) 25,000 (4) 2,700 (8) 1,050