Southwest Tours Co. is a travel agency. The nine transactions recorded by Southwest Tours during May 2012, its first month of operations, are indicated in the following T accounts: 2.000 Equipment 3,600 Cash Mickey O'Dell, Drawing (1) 40,000 (2) (7) 10,000 (3) 2,000 (3) 18,000 4,000 (3) (4) 2,700 9,000 4,000 Accounts Receivable Accounts Payable Service Revenue (5) 18,500 (7) 10,000 (6) 9,000 (3) 14,400 (5) 18,500 Mickey O'Dell, Capital Operating Expenses Supplies 2,000 (8) 1,050 (1) 2,700 1,050 40,000 (4) Indicate for each debit and each credit: (a) whether an asset, liability, owner's equity drawing, revenue, or expense account was affected and (b) whether the account was increased (+) or decreased ). Present your answers in the following form, with transac- tion (1) given as an example Account Debited Account Credited Transaction Type Effect Type Effect asset owner's equity+