Johns Boat Yard, Inc., repairs, stores, and cleans boats for customers. It is completing the accounting process for the year just ended, November 30, 2015. The transactions during 2015 have been journalized and posted. The following data with respect to adjusting entries are available:

a. John's winterized (cleaned and covered) three boats for customers at the end of November, but did not record the service for S3,200. b. On October 1, 2015, John's paid $960 to the local newspaper for an advertisement to run every Thursday for 12 weeks. All ads have been run except for three Thursdays in December to complete the 12-week contract. c. John's borrowed $264,000 at a 8 percent annual interest rate on April 1, 2015, to expand its boat storage facility. The loan requires John's to pay the interest quarterly until the note is repaid in three d. The Johnson family paid John's $4,500 on November 1, 2015, to store its sailboat for the winter until e. John's used boat-lifting equipment that cost $290,000; $29,000 was the estimated depreciation for f. Boat repair supplies on hand at December 1, 2014, totaled $18,400. Repair supplies purchased and years. John's paid quarterly interest on July 1 and October 1 May 1, 2016. John's credited the full amount to Unearned Storage Revenue on November 1 2015 debited to Supplies during the year amounted to $47,200. The year-end count showed $11,700 of the supplies on hand. g. Wages earned by employees during November 2015, unpaid and unrecorded at November 30, 2015, amounted to $4,600. The next payroll date will be December 5, 2015. Required For each of the transactions above, indicate the amount and direction of effects of the adjusting entry on the elements of the balance sheet and income statement. Using the table below, indicate +for increase and for decrease. Balance Sheet Income Statement Transaction Assets Liabilities Stockholders' Revenues Expenses Net Income C. d. 9