Jack Hammer Company completed the following transactions. The annual accounting period ends December 31.

Apr. 30	Received $648,000 from Commerce Bank after signing a 12-month, 8 percent, promissory note.
June 6	Purchased merchandise on account at a cost of $79,000. (Assume a perpetual inventory system.)
July 15	Paid for the June 6 purchase.
Aug. 31	Signed a contract to provide security service to a small apartment complex and collected six months fees in advance amounting to $26,000. (Use an account called Unearned Revenue.)
Dec. 31	Determined salary and wages of $44,000 were earned but not yet paid as of December 31 (ignore payroll taxes).
Dec. 31	Adjusted the accounts at year-end, relating to interest.
Dec. 31	Adjusted the accounts at year-end, relating to security service.

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.)

Date	Assets	Total	=	Liabilities	Total	+	Stockholder's Equity	Total
Apr. 30th
Jun. 6th
June 5th
Aug. 31st
Dec.31st
Dec. 31st
Dec. 31st