Tiger Company completed the following transactions. The annual accounting period ends December 31.

January 3	Purchased merchandise on account at a cost of $33,000. (Assume a perpetual inventory system.)
January 27	Paid for the January 3 purchase.
April 1	Received $89,000 from Atlantic Bank after signing a 12-month, 6.0 percent promissory note.
June 13	Purchased merchandise on account at a cost of $9,800.
July 25	Paid for the June 13 purchase.
July 31	Rented out a small office in a building owned by Tiger Company and collected eight months rent in advance amounting to $9,800.
December 31	Determined wages of $21,000 were earned but not yet paid on December 31 (ignore payroll taxes).
December 31	Adjusted the accounts at year-end, relating to interest.
December 31	Adjusted the accounts at year-end, relating to rent.

Required:

For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation.

For each item, indicate whether the debt-to-assets ratio is increased or decreased or there is no change. (Assume Tiger Companys debt-to-assets ratio is less than 1.0.)

Date	effect (increase, decrease, no change)	numerator (increase, decrease, no change)	denominator (increase, decrease, no change)
Jan. 3
Jan. 27
April 1
June 13
July 25
July 31
Dec. 31
Dec. 31
Dec. 31