Rawlco Communications operates 15 radio stations throughout the West. The following events are representative of those occurring during September 2012

Placed an order for office supplies costing $2,800. Supplier intends to deliver later in the month. Purchased equipment that cost $33,000: paid $15,000 cash and signed a promissory note to pay $18,000 in one month. Negotiated and signed a one-year bank loan, and then posited $7,000 cash in the company's checking account. Hired a new finance manager on the last day of the month. Received an investment of $13,000 cash from the company's owners, in exchange for issuing shares. Supplies (ordered in a ) were received, along with a bill for $2,800. Required: Indicate the specific account, amount and direction of effects for each transaction on the radio station's counting equation. If an event is not considered a transaction, leave the account, amount and direction of effects blank. (Enter all amounts as positive values.)