Selected transactions for Oriole Corporation during September 2018, its first month in business, are presented below: Sept. 1 Issued common shares in exchange for $18,000 cash. 2 Paid $1,700 cash for rent for the month of September. 5 Purchased equipment for $10,600, paying $2,200 in cash and the balance on account. 8 Earned $6,500 in revenue, receiving $900 cash and $5,600 on account of services provided. 12 Incurred $500 in advertising expense on account. 20 Paid $2,900 for repairs and maintenance expenses. 25 Paid $4,700 cash on balance owed for equipment. 27 Incurred and paid income taxes for the month amounting to $800. 30 Declared and paid a $600 cash dividend. (a) Prepare an equation analysis of the September transactions. Use the following format. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g.-15,000 or in parenthesis e.g. (15,000).) Assets Liabilities Accounts Receivable Cash + + Equipment Accounts Payable + Common Shares Sept. 1 Sept. 2 Sept. 5 Sept. 8 Sept. 12 Sept. 20 Sept. 25 Sept. 27 Sept. 30 Prepare an equation analysis of the September transactions. Use the following format. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g.-15,000 or in parenthesis e.g. (15,000).) Liabilities Shareholders' Equity Retained Earnings Accounts Payable Common Shares + Revenues Expenses Dividends Declared