The following transactions are July 2014 activities of Craigs Bowling, Inc., which operates several bowling centers (for games and equipment sales).

a.	Craigs collected $29,000 from customers for games played in July.
b.	Craigs sold bowling equipment inventory for $7,900; received $4,600 in cash and the rest on account. [Do not consider cost of goods sold for this question.]
c.	Craigs received $3,500 from customers on account who purchased merchandise in June.
d.	The mens and ladies bowling leagues gave Craigs a deposit of $3,900 for the upcoming fall season.

For each of the following transactions, complete the tabulation, indicating the amount and net effect (+ for increase and for decrease) of each transaction. (Remember that A = L + SE, R E = NI, and NI affects SE through Retained Earnings.) The first transaction is provided as an example.