Riko Ltd. has the following selected transactions: 1. Issued common shares to shareholders in exchange for $5,000, 2 Paid rent in advance for two months, $2,100. 3. Paid administrative assistant $500 salary. 4. Billed clients $1,200 for services provided, 5. Received $900 in partial payment from clients for services provided in item 4 above. 6. Purchased $500 of supplies on account. 7. Paid supplier amount owing on account, $500. 8. Borrowed $1,000 cash from the bank. For each transaction, indicate (a) the basic type of account debited and credited (asset, liability, shareholders' equity): (b) the specific account debited and credited (Cash, Rent Expense, Service Revenue, etc.); and (c) whether the specific account is increased or decreased to record this transaction. Use the following format