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 $9,700 cash for consulting services rendered in January b. Issued common stock to Investors for $11,500 cash. Purchased $21,500 of equipment, paying 25 percent in cash and owing the rest on a note due in two years, d. Received $8,450 cash for consulting services to be performed in February e Bought and received $1.250 of supplies on account f Received utility bill for January for $2,170, due February 15. g. Consulted for customers in January for fees totaling $16,300, due in February h. Received $16,700 cash for consulting services rendered in December Pald $625 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.) Liabilities Stockholders' Equity Service Revenue Assets Cash 9,700 9,700 D C d 9 h h