Jack Hammer Com December 31 pany completed the follo wing transaction s. The annual accounting period ends Apr. 30 Received 5852,000 from Commerce Bank after signing a 12-month, 7.5 percent, promissory June 6 Purchased merchandise on account at a cost of $98,000. (Assume a perpetual inventory July 15 Paid for the June 6 purchase. system.) Aug. 31 Dec. 31 Dec. 31 Signed a contract to provide security service to a small apartment complex and collected six months' fees in advance amounting to 34,500. (Use an account called Unearned Revenue.) Determined salary and wages of $61,000 were earned but not yet paid as of December 31 (ignore payroll taxes). Adjusted the accounts at year-end, relating to interest. Adjusted the accounts at year-end, relating to security service. Dec. 31 Required: 1. For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. (Do not round intermediate calculations. Enter any decreases to account balances with a minus sign. Enter your answers in transaction order provided in the problem statement.) ssets Date Apr. 30 Accumulated Depreciation-Equipment June 6 July 15 Aug. 31 Dec. 31 Dec. 31 Dec. 31 abilities Stockholders' Equity