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 Beth Worley, Drawing (1) 75,000 (2) 900 (3) 8,000 (9) 2,500 (7) 8,150 (3) 1,600 (4) 6,280 (6) 2,700 (9) 2,500 Accounts Receivable Accounts Payable Fees Earned (5) 12,300 (7) 8,150 (6) 2,700 (3) 6,400 (5) 12,300 Supplies Beth Worley, Capital Operating Expenses (2) 900 (8) 660 (1) 75,000 (4) 6,280 (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) w (+) or decreased (-). Account Debited Account Credited Transaction Type Effect Type Effect E @ @ @ @ @ @