Jack Hammer Company completed the following transactions. The annual accounting period ends December 31. Apr. 30 Received $573,600 tron Coneeree Bank after s1gning a twetve-nonth, 5 percent, protissory note June 6 Purchased nerchandise on account at a cost of s84, 50e (Assume a perpetual inventory systen.) Juty 15 Paid for the June 6 purchase Aug. 31 Signed a contract to provide security services to a seall apartnent cosplex and collected 5 ix nonths' fees in advance, arounting to 529,780 (Use an account calted Deferred Revenue.) Dec. 31 Determined salary and wages of 549,5ea were earned but not yet paid as of Dece=ber 31 (Ignore payroll taxes) Dec. 31 Adjusted the accounts at year-end, retating to interest Dec. 31 Adjusted the accounts at year-end, relating to security services Required: 1. For each listed transaction and related adjusting entry, indicate the effects (accounts, and amounts on the accounting equation, using the following format (Enter any decreases to accounts with a minus sign.) 2. For each item, state 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 1.0.) 5. I he annual accounting period ends becember si. gning a twetve-month, 5 percent, pronissary note \$34, 580 (Assune a perpetual inventory systen.) 5 to a snatl apartnent cosplex and collected six nonths' fees in calted Deferred Revenue.) arned but not yet paid as of Decenber 31 (ignore payrotl taxes) o interest 0 security services cate the effects (accounts, and amounts on the accounting equation, i with a minus sign.)