Indicate whethere the transaction increase or decrease or increase and decrease.

The form is given in second picture.

The trial balance of Pacilio Security Services Inc. as of January 1, 2015, had the following normal balances: Cash Accounts receivable Supplies Prepaid rent Merchandise inventory (9@$240) Land Accounts payable Salaries payable Common stock Retained eamings $62,860 20,500 150 2,000 2,160 4,000 980 1,500 50,000 39,190 During 2015, Pacilio Security Services experienced the following transactions: 1. Paid the salaries payable from 2014 2. On January 15, purchased 20 standard alarm systems for cash at a cost of $250 each. 3. On February 1, paid the accounts payable of $980, but not within the discount period. (The company uses the gross method.) 4. On March 1, leased a business van. Paid $4,800 for one year's lease in advance 5. Paid $7,200 on May 1 for one year's rent on the office in advance. 6. Purchased with cash $500 of supplies to be used over the next several months by the business. 7. Purchased with cash another 25 alarm systems on August 1 for resale at a cost of $260 each. 8. On September 5, purchased on account 30 standard alarm systems at a cost of $265 9. Installed 60 standard alarm systems for $33,000. $22,000 of the sales were on account and $11,000 were cash sales. (Note: Be sure to record cost of goods sold using the perpetual FIFO method.) 10.Made a full refund to a dissatisfied customer who returned her alarm system. The sale had been a cash sale for $550 with a cost of $260 11.Paid installers and other employees a total of $21,000 cash for salaries. 12.Sold $45,000 of monitoring services during the year. The services are billed to the customers each month. 13.Sold an additional monitoring service for $1,200 for one year's service. The customer paid the full amount of $1,200 on October 1 14.Collected $74,000 of accounts receivable during the year 15.Paid an additional $6,000 to settle some of the accounts payable 16.Paid $3,500 of advertising expense during the year 17.Paid $2,320 of utilities expense for the year 18.Paid a dividend of $15,000 to the shareholders. Adjustments 19.There was $200 of supplies on hand at the end of the year 20.Recognized the expired rent for both the van and the office building for the year. 21.Recognized the revenue earned from transaction 13. 22.Accrued salaries at December 31, 2015, were $1,000