motzek sa has the following transactions during august of the current year. indicate (a) the effect on the accounting equation and (b) the debit-credit analysis illus-trated on page 65-70.

aug. 1 opens an office as a financail advisor investing R$5000 in cash in exchange for ordinary shares.

4 pays insurance in advance for 6 months R$1800 cash.

16 receives R$1100 from clints for services performed.

27 pays secretary R$1000 salary.