Jack Hammer Company completed the following transactions. The annual accounting period ends December 31. Apr. 30 Received $684,000 from Commerce Bank after signing a 12-month, 5 percent, promissory note. June 6 Purchased merchandise on account at a cost of $82,000. (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 $27,500. (Use an account called Unearned Revenue.) Dec. 31 Determined salary and wages of $47,000 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