Selected transactions for Pina Colada Corp. during its first month in business are presented below: Sept. 1 Issued common stock in exchange for $31,000 cash received from investors. 5 Purchased equipment for $22,200, paying $2,600 in cash and the balance on account. 25 Paid $6,300 cash on balance owed for equipment. 30 Paid $1,900 cash dividend. Pina Colada's chart of accounts shows: Cash, Equipment, Accounts Payable, Common Stock, and Dividends. (a) Prepare a tabular analysis of the September transactions. For transactions affecting stockholders' equity, select appropriat explanation in the right margin. (If Balance is negotive then enter either a - sign eg. 15,000 or in parenthesiseg. (15,000). Enter transaction amounts as positive and select the appropriate sign from the drop down. Leave the field blank if not applicable)