The accounts for DX Company are listed below, identified by number. Following the list of accounts is a series of adjustments prepared by DX Company. For each event, enter the number(s) of the account(s) under the respective section of the accounting equation and show the effects on the accounting equation by placing ( ) parentheses around the account number if the event decreases the accounting equation element. NOTE: Since there are no account titles for net income (it is a subtotal), the net income column has been intentionally omitted. Show the correct effect in the Stockholders Equity column so the Balances Sheet balances.

1.Cash11. Capital Stock2.Accounts Receivable12.Retained Earnings3.Prepaid Rent13.Interest Revenue4.Office Supplies14.Service Revenue5.Prepaid Advertising15.Office Supplies Expense6.Accumulated Depreciation16.Rent Expense7.Accounts Payable17.Salaries and Wages Expense8.Unearned Service Revenue18.Depreciation Expense9.Salaries and Wages Payable19.Advertising Expense10.Income Tax Payable20.Income Tax ExpenseBALANCE SHEETINCOME STATEMENTAdjustmentsAssets= Liabilities+ Stockholders Equity RevenuesExpenses a.Received capital contribution of $45,000 from each of the two principal owners in exchange for shares of stock.b.Paid the rent for April in cash in the amount of $12,000.c.On April 4, purchased office supplies on account in the amount of $7,400.d.Billed a client for $8,000 for services rendered on April 10.e.Purchased an ad in the local newspaper for $1,200 cash.f.Received $8,000 cash from the client previously billed on April 10.g.Paid $7,400 for the office supplies that were purchased on credit on April 4