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.

1. (Sample) Received $9,800 cash for consulting services rendered in January.
2. Issued common stock to investors for $14,000 cash.
3. Purchased $15,500 of equipment, paying 25 percent in cash and owing the rest on a note due in two years.
4. Received $10,200 cash for consulting services to be performed in February.
5. Bought and received $1,820 of supplies on account.
6. Received utility bill for January for $1,430, due February 15.
7. Consulted for customers in January for fees totaling $18,200, due in February.
8. Received $17,900 cash for consulting services rendered in December.
9. Paid $910 toward supplies purchased in (e).