Sara Obermeyer decides to open a pizza parlor near the local college campus that will operate as a corporation. Analyze the following transactions for the month of June in terms of their effect on the basic accounting equation. Record each transaction by increasing (+) or decreasing () the dollar amount of each item affected. Transactions (1) Sara Obermeyer invests $25,000cash in exchange for common stock to start a pizza parlor business on June 1. (2) Purchased equipment for $4,000 paying $2,000 in cash and the remainder due in 30 days. (3) Purchased supplies for $1,200 cash. (4) Received a bill from Campus News for $200 for advertising in the campus newspaper. (5) Cash receipts from customers for pizza sales amounted to $1,500. (6) Paid salaries of $200 to student workers. (7) Billed the Tiger Football Team $300 for pizzas ordered. (8) Paid \$200 to Campus News for advertising that was previously billed in Transaction (4). (9) Sara Obermeyer was paid dividends of $1,000. (10) Incurred utility expenses for month on account, $100