Jack Hammer Company completed the following transactions. The annual accounting period ends December 31. April 30 Received $684,000 fron Conmeree aank after signing a 12-month, 5.00 perceat, pronisgory note. June 6 gurehesed nerchandise on account at a cost of $82,000. (hssuse a perpetual inventory bysten.) July 15 Paid for the June 6 yurchase. hugust 31 signed a contract to provide security service to a mall apartment complex starting in september, and collected six months' fees in advance, amounting to $27,500. December 31 Deternined salary and wages of $47, Doo ware earned but not yet paid as of Decenber 31 (ignore payrall taxasi - December 31 Adjusted the accounta at year-end, relating to interent. December 31 ndjusted the accounta 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. 2. 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 1.0. Complete this question by entering your answers in the tabs below. 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 1.0.) (Enter your answers in transaction order provided in the problem statement.)