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Transaction Analysis Grant Appraisal Service provides commercial and industrial appraisals and feasibility studies. On January 1, the assets and liabilities of the business were the following: Cash $9.700 Accounts Receivable 14.800 Accounts Payable 600 Notes Payable 2.500 Common Stock 18,400 Retained Earnings 3.000 The following transactions occurred during the month of January: Jan 1 Paid rent for January, $950. 2 Received 58,800 payment on customers' accounts. 3 Paid $500 on accounts payable. 4 Received $1,600 for services performed for cash customers. 5 Borrowed $5,000 from a bank and signed a note payable for that amount. 6 Billed the city $6,200 for a feasibility study performed; billed various other credit customers, $1,900. 7 Paid the salary of an assistant, $4,000. 8 Received invoice for January utilities $410. 9 Paid $6.000 cash for employee salaries. 10 Purchased a van (on January 31) for business use. $9,800. 11 Paid $50 to bank as January interest on the outstanding note payable. Required (a) Set up an accounting equation in columnar form with the following individual assets, liabilities, and stockholders' equity accounts: Cash, Accounts Receivable, Van, Accounts Payable, Notes Payable, Common Stock, and Retained Earnings. Enter the January 1 balances below each item. (Note: The beginning Van account balance is $0.) (b) Show the impact increase or decrease) of transactions 1-11 on the beginning balances, and total the columns to show that assets equal liabilities plus stockholders' equity as of January 31. Note: Use a negative sign with your answers, when needed. Cash + Accounts Receivable + Van = Accounts Payable + Notes Payable + Common Stock + Retained Earnings Balance munca BOOOOOOOOOO O o ooo Joooooooooo