Please show all work and explain.

Grand canyon tours co. is a travel agency. The nine transactions recorded by Grand canyon tours during april 2014, its first month of operations are indicated in the following T accounts: Indicate for each debit and each credit: (a) whether an asset, liability, owner's equity, drawing revenue, or expense account was affected and (b) whether the account was increased (+) or decreased (-). Present your answers in the following form, with transaction (1) given as an example