please explain

During 2017 Grouper corp. entered into the following transaction. Borrowed $63, 400 by issuing bonds. Paid $8, 690 cash dividend to stockholders. Received $18, 400 cash from a previously billed customer for services performed. Purchased supplies on account for $4, 800. Using the following tabular analysis, show the effect of each transaction on the accounting equation. For Retained Earnings, use separate columns for Revenues, Expenses, and Dividends if necessary. (If a transaction causes a decrease in Assets, Liabilities or stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. See Illustration 3-3 for example.)