Oriole Print Corporation started business on January 1, 2024. The following transactions occurred in 2024. 1. On January 1, 2024, the company issued 10,000 common shares for \\( \\$ 300,000 \\). 2. On January 2 , the company borrowed \\( \\$ 45,900 \\) from the bank. 3. On January 3 , the company purchased equipment for \\( \\$ 114,300 \\) cash. 4. On January 1 , the company rented a building at a cost of \\( \\$ 1,100 \\) per month. The company agreed to pay two additional months in advance for January and February 2025 along with the payment for the full year's rent for 2024. 5. Initial supplies were purchased for \\( \\$ 93,500 \\) cash. 6. Additional purchases of supplies during the year totalled \\( \\$ 197,200 \\), all on account. 7. Sales during the year totalled \\( \\$ 487,000 \\), of which \\( \\$ 453,000 \\) were on account. 8. Collections from customers on account totalled \\( \\$ 424,000 \\). 9. Payments to suppliers on account totalled \\( \\$ 189,800 \\). 10. The cost of supplies that was used during the year was \\( \\$ 211,000 \\). 11. Wages expense totalled \\( \\$ 94,200 \\) for the year. Of this amount, \\( \\$ 5,000 \\) was unpaid at year end. 12. Interest of \\( \\$ 2.550 \\) on the loan payable from the bank was paid at December 31 . In addition, \\( \\$ 5,100 \\) of the loan principal was repaid at that time. 13. Miscellaneous expenses of \\( \\$ 8,600 \\) were paid during the year. 14. The company declared a dividend of \\( \\$ 2,800 \\) but paid only \\( \\$ 1,400 \\) of this amount. Show the effects of the transactions on the basic accounting equation for the entire year. (Enter amounts that decrease account balance using either a negative sign preceding the number eg -45 or parentheses eg. (45). Indicate whether it is Revenues, Expenses or Dividends declared in the lost column. In case if there is no effect then select \"Not Applicable\")