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 $9,500 cash for consulting services rendered in January. b. Issued common stock to investors for$10,000 cash. c. Purchased $12,000 of equipment, paying 25 percent in cash and owing the rest on a note due in two years. d. Received$7,500 cash for consulting services to be performed in February. e. Bought and received $1,000 of supplies on account. f. Received utility bill for January for$1,250, due February 15. g. Consulted for customers in January for fees totaling $15,900, due in February. h. Received$12,000 cash for consulting services rendered in December. i. Paid $500 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.)