Ming Chen started a business and had the following transactions in June.

a$.$ Owner invested $$68,000$ cash in the company along with $$15,000$ of equipment in exchange for its common stock.

b$.$ The company paid $$2,700$ cash for rent of office space for the month.

c$.$ The company purchased $$14,000$ of additional equipment on credit $($payment due within $30$ days$).$

d$.$ The company completed work for a client and immediately collected $$2,100$ cash.

e$.$ The company completed work for a client and sent a bill for $$7,500$ to be received within $30$ days.

f$.$ The company purchased additional equipment for $$6,600$ cash.

g$.$ The company paid an assistant $$2,000$ cash as wages for the month.

h$.$ The company collected $$4,900$ cash as a partial payment for the amount owed by the client in transaction e$.$

i$.$ The company paid $$14,000$ cash to settle the liability created in transaction c$.$

j$.$ The company paid $$1,700$ cash in dividends to the owner $($sole shareholder$).$

Required:

Complete the table using additions and subtractions to show the dollar effects of the transactions on individual items of the accounting equation.

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

$\backslash$table$[[,$Assets,,$\backslash$table$[[$Liabilities$],[$Accounts$],[$Payable$]],\backslash$table$[[+]],$Equity$],[,$Cash,$+,\backslash$table$[[$Accounts$],[$Receivable$]],+,$Equipment,,$\backslash$table$[[$Common$],[$Stock$]],-,$Dividends,$+,$Revenues,$-,$Expenses$],[$a$.,,+,?,+,?,=,,+,,-,,+,?,-,],[$b$,,+,\backslash ,+,?,=,?,+,,-,,+,?,-,],[$Balance after a and b$,0,+,0,+,?,=,,+,,-,,+,5,-,$