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

April $30$ Received $$648,000$ from Commerce Bank after signing a $12-$month, $8\mathrm{.}00$ 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.

August $31$ Signed a contract to provide security service to a small apartment complex starting in September, and collected six months$$ fees in advance, amounting to $$26,000.$

December $31$ Determined salary and wages of $$44,000$ were earned but not yet paid as of December $31($ignore payroll taxes$).$

December $31$ Adjusted the accounts at year$-$end, relating to interest.

December $31$ Adjusted the accounts at year$-$end, relating to security service.

Required:

For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation.

For each item, indicate whether the debt$-$to$-$assets ratio is increased or decreased or there is no change. $($Assume Jack Hammer$$s debt$-$to$-$assets ratio is less than $1\mathrm{.}0.)$