Selected transactions for Sheridan Corporation during September 2018, its first month in business, are presented below: Sept. 1 Issued common shares in exchange for $21,000 cash. 2 Paid $1,300 cash for rent for the month of September. 5 Purchased equipment for $10,400, paying $2,100 in cash and the balance on account. 8 Earned $6,800 in revenue, receiving $900 cash and $5,900 on account of services provided. 12 Incurred $400 in advertising expense on account. 20 Paid $2,900 for repairs and maintenance expenses. 25 Paid $4,600 cash on balance owed for equipment. 27 Incurred and paid income taxes for the month amounting to $1,100. 30 Declared and paid a $500 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).)