Jack Hammer Company completed the following transactions. The annual accounting period ends December 31 Apr 30 Received 9824 ce Bank atse sonng mn ern promigasory nole. Purchased merchandise on account at a cost of $77,000. (Assume a perpetual inventory system) June 6 July 15 Paid for the June 8 purchase. Aug 31 Signed a contract to provide security service to a small apartment complex and collected six Dec. 31 Determined salary and wages of $42.000 were earmed but not yet paid as of December 3 Dec. 31 Adusted the accounts at year-end, relating to interest Dec. 31 Adusted the accounts at year-end, relating to security service. months fees in advance amounting to $25.000. (Use an account caled Unearned Revenue.) (onore payroll taxes) Required 1. For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation (Do not round intermediate ealculations. Enter any decreases to account balances with a minus sign Enter your answers in transaction order provided in the problem . Apr. 30 une July 15 Aug 31 Da: 31 Dec 31 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.) (Enter your answers in transaction order provided in the problem statement.) Effect Numerator Denominator Transaction Apr. 30 June 6 July 15 Aug. 31 Dec. 31 Deo. 31 Dec. 31