January 3 Purchased merchandise on account at a cost of $30,000. (Assume a perpetual inventory system.) January 27 Paid for the January 3 purchase. April 1 Received $86,000 from Atlantic Bank after signing a 12-month, 8.0 percent promissory note. June 13 Purchased merchandise on account at a cost of $9,200. July 25 Paid for the June 13 purchase. July 31 Rented out a small office in a building owned by Tiger Company and collected eight months' rent in advance amounting to $9,200. December 31 Determined wages of $18,000 were earned but not yet paid on 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 rent. Required: 1. For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. Complete this question by entering your answers in the tabs below. Required 1 For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. (Do not round intermediate calculations. Enter any decreases to as stockholders equity with a minus sign. Enter your answers in transaction order provided in the problem statement.) Date January 03 January 27 April 01 June 13 July 25 July 31 December 31 December 31 December 31 Assets II = = = = = = II Liabilities + + + + + + + + + Stockholders' Equity