Jack Hammer Company completed the following transactions. The annual accounting period ends December 31. Apr. 30 Received $852,000 from Commerce Bank after signing a 12-month, 7.5 percent, promissory note. June 6 Purchased merchandise on account at a cost of $96,000. (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 $34,500. (Use an account called Unearned Revenue.) Dec. 31 Determined salary and wages of $61,000 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. 1.

Required: 1. Far anch list trarsartian ard relter anjustng entry, inricatn thr acerunts, amaunts, ard ferts ar the accounting equ tinn. (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 tament.) Stockholders' Equity Apr 3D June Juty 15 Aug. 31 dea. 31 dea. 31 dea 31 2. Far eac iler, indicate whether the debl asseis rali is increased or decreaed ar there is no change Aume Jack Hammer's reht to assets ratia is lass than 1.0.) (Enter your answers in transaction order provided in the problern statement.) Effect Apr. 30 une 8 July 15 Aug. 31 Dec. 31 Dea. 31 Dec. 31