Life, Incorporated experienced the following events in Year $1,$ its first year of operation:

Performed counseling services for $$36,000$ cash.

On February $1,$ Year $1,$ paid $$18,000$ cash to rent office space for the coming year.

Adjusted the accounts to reflect the amount of rent used during the year.

Required:

Based on this information alone:

a$.$ Record the events in accounts under an accounting equation.

Note: Enter any decreases to account balances with a minus sign.

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