TNT has the following transactions during April of the current year.

Apr. $1$ Opens a law office, investing $$25,000$ in cash.

$4$ Pays rent in advance for $6$ months, $$9,000$ cash.

$16$ Receives $$8,000$ from clients for services provided.

$27$ Pays secretary $$2,800$ salary.

Indicate

$($a$)$ the effect on the accounting equation and $($Enter debit answers first.$)$

$($b$)$ the debit$-$credit analysis.