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 une signed a 12-month, Bannual interest-bearing note for the money June ) Purchased merchandise for resale on account. The invoice amount was $17, 420. July 5 Paid June ) Invoice. Aug. 1 Rented office space in one of Roger's buildings to another company and collected six months rent in advance amounting to $6.000. Dec. 20 Received a $100 deposit from a customer as a guarantee to return a traller borrowed for 30 days. 31 Determined wages 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 (e.g., Cash + or -), 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 April 1 June 3 July 5 August 1 December 20 December 31 December 31 December 31 Answer is complete and correct. Effect NE Transaction January 8 January 17 April June 3 Decrease NE NE Julys Decrease Increase August 1 December 20 December 31 Increase NE