Peters Curling Inc. operates several curling centres for games and equipment sales. The following transactions occurred in October of the current year:

1. Peters collected $13,000 from customers for games played in October.
2. Peters sold curling equipment inventory for $7,000; received $3,000 in cash and the rest on account; the cost of sales is $4,200.
3. Peters received $2,500 from customers on account who purchased merchandise in September.
4. The curling league gave Peters a deposit of $2,600 for the upcoming fall season.
5. Peters paid $1,900 for the September electricity bill and received the October bill for $2,200, which will be paid in November.
6. Peters paid $4,700 to employees for work in October.
7. Peters purchased and paid $1,800 in insurance for coverage from October 1 to December 31.
8. Peters paid $1,400 to plumbers for repairing a broken pipe in the washrooms.

Peter's Curling Inc. operates several curling centres for games and equipment sales. The following transactions occurred in October of the current year: a. Peter's collected $13,000 from customers for games played in October. b. Peter's sold curling equipment inventory for $7,000; received $3,000 in cash and the rest on account; the cost of sales is $4,200. c. Peter's received $2,500 from customers on account who purchased merchandise in September. d. The curling league gave Peter's a deposit of $2,600 for the upcoming fall season. e. Peter's paid $1,900 for the September electricity bill and received the October bill for $2,200, which will be paid in November. f. Peter's paid $4,700 to employees for work in October. g. Peter's purchased and paid $1,800 in insurance for coverage from October 1 to December 31. h. Peter's paid $1,400 to plumbers for repairing a broken pipe in the washrooms. Required: For each of the transactions above, complete the tabulation, indicating the amount of each transaction. (Remember that A=L+SE,R E=NE, and NE affects SE through retained earnings.) The first transaction is provided as an example. (Enter any decreases to account balances with a minus sign.) \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{Transactiona.} & \multicolumn{7}{|c|}{ Statement of Financial Position } & \multicolumn{4}{|c|}{ Statement of Earnings } \\ \hline & \multicolumn{2}{|c|}{ Assets } & \multirow{2}{*}{==} & \multirow[t]{2}{*}{ Liabilities } & \multirow{2}{*}{++} & \multicolumn{2}{|c|}{ShareholdersEquity} & \multicolumn{2}{|c|}{ Revenues } & \multirow[t]{2}{*}{ Expenses } & Net Earnings \\ \hline & $ & 13,000 & & & & $ & 13,000 & $ & 13,000 & & 13,000 \\ \hline \multirow[t]{2}{*}{b. } & & & = & & + & & & & & & \\ \hline & & & = & & + & & & & & & \\ \hline \multirow[t]{2}{*}{ c. } & & & = & & + & & & & & & \\ \hline & & & = & & + & & & & & & \\ \hline d. & & & = & & + & & & & & & \\ \hline e. & & & = & & + & & & & & & \\ \hline f. & & & = & & + & & & & & & \\ \hline \multirow[t]{2}{*}{g. } & & & = & & + & & & & & & \\ \hline & & & = & & + & & & & & & \\ \hline h. & & 1,400 & = & 1,400 & + & & & & & 1,400 & \\ \hline \end{tabular}