Problem 1-2A On August 31, the balance sheet of La Brava Veterinary Clinic showed Cash $9,000, Accounts Receivable $1,700, Supplies 5600, Equipment $6,000, Accounts Payable $3,600, Common Stock $13,000, and Retained Earnings $700. During September, the following transactions occurred. 1. Paid $2,900 cash for accounts payable due. 2. Collected $1,300 of accounts receivable. 3. Purchased additional equipment for $2,100, paying $800 in cash and the balance on account. 4. Recognized revenue of $7,300, of which $2,500 is collected in cash and the balance is due in October 5. Dedared and paid a $400 cash dividend. 6. Paid salaries $1,700, rent for September $900, and advertising expense $200. 7. Incurred utilities expense for month on account $170. 8. Received $10,000 from Capital Bank on a 6-month note payable. Prepare a tabular analysis of the September transactions beginning with August 31 balances. (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 1-8 for example.) Assets Accounts 'Receivable $ Cash La Brava Veterinary Clinic Liabilities Stockholders' Equity Notes Accounts Common + Retained Payable Payable Stock Earnings Revenues Expenses - Supplies - Equipment Dividends Bal. $ 2. Salaries and wages expense Rent expense Advertising expense