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a. What do you mean by accounting? Who are the users of accounting? b. Janet Joan established a travel agency in August 2011. During the first month of her business, the following transactions occurred. N 1 Invested $15,000 cash to start the agency 2 Paid $400 cash for office rent 3 Purchased office equipment for $5,500 cash 4 Incurred $300 of advertising costs on account 5 Paid $600 cash for office supplies 6 Earned $9,500 for service rendered: $3,000 cash is received from customers and the balance of $6,500 is billed to customer on account 7 Withdrew $200 cash for personal use 8 Paid amount due in transaction (4) 9 Paid employees' salaries $2.000 10 Received $5,000 in cash customers who have previously been billed in transaction (6) Instructions: a) Prepare a tabular analysis of the August transactions. The column headings should be as follows: Cash + Account Receivable + Supplies + Office Equipment = Accounts Payable + Janet Joan, Capital b) Prepare an income statement for August, an owner's equity statement for August and a balance sheet on August 31, 2011