The following transactions occurred during a recent year:

Paid wages of $$400$ for the current period $($example$).$

Borrowed $$2,000$ cash from local bank using a short$-$term note.

Purchased $$800$ of equipment on credit.

Earned $$160$ of sales revenue; collected cash.

Received $$320$ of utilities services, on credit.

Earned $$700$ of service revenue, on credit.

Paid $$120$ cash on account to a supplier.

Incurred $$30$ of travel expenses; paid cash.

Earned $$160$ of service revenue; collected half in cash, with balance on credit.

Collected $$60$ cash from customers on account.

Incurred $$140$ of advertising costs; paid half in cash, with balance on credit.

Required:

For each of the transactions, complete the following table, indicating the account, amount, and direction of the effect $(+$ for increase and $$ for decrease$)$ of each transaction under the accrual basis. If a transaction affects a temporary account, include the account name under "Temporary Accounts" and the financial effect under $"$NI$."$ Do not enter an amount under "Stockholders' Equity" for these transactions; their impact on stockholders' equity will occur later when the temporary accounts are closed at year$-$end.