Life, Incorporated experienced the following events in Year 1, its first year of operation: 1. Performed counseling services for $26,800 cash. 2. On February 1, Year 1, paid $18,600 cash to rent office space for the coming year. 3. 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