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 $9,900 cash for consulting services rendered in January. b. Issued common stock to investors for $18,000 cash. c. Purchased $21,400 of equipment, paying 25 percent in cash and owing the rest on a note due in two years. d. Received $8,500 cash for consulting services to be performed in February. e. Bought and received $1,200 of supplies on account. f. Received utility bill for January for $1,680, due February 15. g. Consulted for customers in January for fees totaling $18,400, due in February. h. Received $21,500 cash for consulting services rendered in December. i. Paid $600 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 provided. (Enter any decreases to Assets, Liabilities, and Stockholder's Equity with a minus sign.)