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: Cash Mickey O'Dell, Drawing Equipment 18,000 (1) 40,000 (2) (7) 10,000 (3) 2,000 (3) 3,600 2,700 9,000 4,000 4,000 Accounts Receivable Accounts Payable Service Revenue (8), 14,400 18,500 (5) 18,500 (7) 10,000 (6) 9,000 (3) (5) Mickey O'Dell, Capital Operating Expenses Supplies 2,000 (8) 2,700 1,050 1,050 (1) 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 Type Effect asset owner's equity+