In January, Tongo, Incorporated, a branding consultant, had the following transactions. Indicate the accounts, amounts, and direction of the effects on the accounting equation under the accrual basis. A sample is provided. a. (Sample) Received $15,400 cash for consulting services rendered in January. b. Issued common stock to investors for $13,500 cash. c. Purchased $13,300 of equipment, paying 25 percent in cash and owing the rest on a note due in two years. d. Received $10,550 cash for consulting services to be performed in February. e. Bought and received $1,660 of supplies on account. f. Received utility bill for January for $1,560, due February 15, g. Consulted for customers in January for fees totaling $23,400, due in February. h. Received $17,300 cash for consulting services rendered in December. i. Paid $830 toward supplies purchased in (e). Required: Indicate the accounts, amounts, and direction of the effects on the accounting equation under the accrual basis. A sample is provided. (Enter any decreases to Assets, Liabilities, and Stockholder's Equity with a minus sign.) a Cash b C O d e f 0 h h T Assets 15,400 = = T Liabilities Stockholders' Equity +Service Revenue 15,400 +