Jack Hammer Company completed the following transactions. The annual accounting period ends December 31. Apr. 38 Received $816,03e from Commerce Bank after signing a 12-month, 6.00 percent, promissory note. June 6 Purchased merchandise on account at a cost of $93,000. (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 starting in September, and collected six months' fees in advance, anounting to $33,000. Dec. 31 Determined salary and wages of $58,000 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. Required: 1. For each listed transaction and related edjusting entry, indicate the accounts, amounts, and effects on the accounting equation. 2 For esch item, indicate whether the debt-to-assets ratio is incressed or decressed 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. Required 1 Required 2 For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. (Do not round intermediate calculations. Round dollar. Enter any decreases to assets, liabilities, or stockholders equity with a minus sign. Enter your answers in transaction order provided in the problem statement.) Stockholders' Equity Date Apr. 30 June 6 July 15 Assets Cash inventory - Estimated Returns Cash Cash 816,000 93,000 (93.000) Llabilities Notes Payable long-term) Accounts Payable Accounts Payable Aug. 31 33,000 Dec. 31 Dec. 31 Dec. 31 Required 1 Required 2 Required 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.) Date Effect on Ratio Numerator Denominator Apr 30 June 6 July 15 Aug. 31 Dec. 31 Dec. 31 Dec. 31