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. Johns winterized (cleaned and covered) three boats for customers at the end of November, but did not record the service for $4,100.

b. On October 1, 2015, Johns paid $600 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. Johns borrowed $216,000 at a 10 percent annual interest rate on April 1, 2015, to expand its boat storage facility. The loan requires Johns to pay the interest quarterly until the note is repaid in three years. Johns paid quarterly interest on July 1 and October 1.

d. The Johnson family paid Johns $4,260 on November 1, 2015, to store its sailboat for the winter until May 1, 2016. Johns credited the full amount to Unearned Storage Revenue on November 1.

e. Johns used boat-lifting equipment that cost $220,000; $22,000 was the estimated depreciation for 2015.

f. Boat repair supplies on hand at December 1, 2014, totaled $16,600. Repair supplies purchased and debited to Supplies during the year amounted to $47,200. The year-end count showed $12,300 of the supplies on hand.

g. Wages earned by employees during November 2015, unpaid and unrecorded at November 30, 2015, amounted to $5,400. 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 Liabiltie Stockholders' Equity Revenues Exp Revenues Expenses Net Income b. C. d. e. 9