Steve Russell started a snow removal and landscaping business he called Total Care Services. Selected transactions for Total Care Services are listed below.

1.		Steve transfers his used pickup truck valued at $3,560 into the business.
2.		Steve invested $3,150 cash in the business and opened a bank account in the name of Total Care Services.
3.		Purchased a used snow plow from a dealer for $1,520 paying half as a down payment and half on account.
4.		Plowed the parking lot of a local mall and billed the mall management company $805.
5.		Paid for fuel for the truck $150.
6.		Plowed three neighbors driveways and immediately got paid $20 each.
7.		Collected in full the invoice billed to the mall management company.
8.		Paid balance owing on the purchase of the snow plow.
9.		Purchased a new lawn mower for $780, paying 20% down payment in cash, the remainder is on account.
10.		Paid for business cell phone charges of $30.
11.		Purchased $390 of lawn maintenance supplies for cash.
12.		Billed customers $1,830 for lawn maintenance services completed.
13.		Paid balance owing on lawn mower.
14.		Collected $750 from customers for services previously billed.
15.		Steve withdraws $1,000 cash for personal use.
16.		Provides lawn maintenance services totaling $1,410 for several clients one client whose bill is $135 pays cash, the remainder are on account.

For each transaction indicate:

(a)		The basic type of account debited and credited (asset, liability, owners equity)
(b)		The specific account debited and credited (Cash, Rent Expense, Service Revenue, etc.)
(c)		By how much each account is increased or decreased.