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13 Analysis the transactions of a business organized as a corporation described below and indicate their effect on the basic accounting equation. Use a plus sign (+) to Indicate an Increase and a minus sign (-) to Indicate a decrease. Assets = Liabilities + Shareholders' Equity . Received cash for services provided 2. Purchased office equipment on credit. 00:09:53 3. Paid employees' salaries. 4. Received cash from customer In payment on account. 5. Paid telephone bill for the month. 6. Paid for office equipment purchased In transaction 2 7. Purchased office supplies on credit 8. Dividends were paid. 9. Obtained a loan from the bank 10. Billed customers for services performed.14 Allen Corporation is completing the accounting Information processing cycle at the end of the fiscal year, June 30, 20X2. The following trial balances are on Allen's worksheet at June 30, 20X2. June 30, 20X2 Account Titles Unadjusted Trial Balance Adjusted Trial Balance Debit Credit Debit Credit 00:09:41 Cash $13,000 $13,000 Trade Receivables 1,500 1,800 Prepaid Insurance 600 200 Equipment 60,000 60,000 Accumulated Depreciation $16,500 $22,000 Wages Payable 100 Share Capita 25,000 25,000 Retained Earnings 11,600 11,600 Service Revenues 38,000 38,300 Wage Expense 16,000 16,100 Depreciation Expense 5,500 Insurance Expense 400 Totals 91,100 91,100 97,000 97,000 Reconstruct the adjusting entries and give a brief explanation of each