Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31 Jan 8 Purchased merchandise for resale on account. The invoice amount was $14,860; assume a perpetual inventory system 17 Paid January 8 invoice. Apr. 1 Borrowed $35,000 from National Bank for general use; signed a 12 month, BX annual interest bearing note for the money. June 3 Purchased merchandise for resale on account. The invoice amount was $17,420. July 5 Paid June 3 invoice Aug. 1 Rented office space in one of Roger's buildings to another company and collected six months' rent in advance amounting to 36,000. Dec 20 Received a $100 deposit from a customer as a guarantee to return a trailer borrowed for 30 days. 31 Determined waces of $9,500 were earned but not yet paid on December 31 (disregard payroll taxes). Required: 1. For each transaction (including adjusting entries on December 31). Indicate the effects (eg. Coshor -), using the following schedule: (Indicate the direction of the effect by selecting "*" for increase, "-"for decrease from the dropdown menu.) Assets Liabilities Stockholders' Equity Date January 8 January 17 Apr1 June 3 Julys August 1 December 20 December 31 December 31 December 31