National Park Tours Co. is a travel agency. The nine transactions recorded by National Park Tours during May 2019, its first month of operations, are indicated in the following T accounts: Cash Equipment 8,000 Beth Worley, Drawing 2,500 (1) 75,000 (2) 900 (3) 1,600 (7) 8,150 (3) (4) 6,280 (6) 2,700 (9) 2,500 Accounts Receivable 12,300 (7) Fees Earned (5) Accounts Payable 2,700 (3) 8,150 (6) 6,400 (5) Supplies Beth Worley, Capital Operating Expenses 900 (8) 660 (1) 6,280 75,000 (4) (8) 660 Indicate for each debit and each credit (a) whether an asset, liability, owner's equity, drawing, revenue, or expense account was affected and (b) whether the account was increased (+) or decreased (-). Present your answers in the following form, with transaction (1) given as an example: Account Debited Account Credited Type Transaction Type Effect (1) asset owner's equity Effect 12,300