Transaction Analysis During December, Cynthiana Refrigeration Service engaged in the following transactions: a. On December 3, Cynthiana sold a 1-year service contract to Cub Foods for $12,000 cash. b. On December 10, Cynthiana repaired equipment of the A&W Root Beer Drive-In. A&W paid $1,200 in cash for the service call. c. On December 10, Cynthiana purchased a new Chevy truck for business use. The truck cost $27,500. Cynthiana paid $4,500 down and signed a 1-year note for the balance. d. Cynthiana received a $3,200 order of repair parts from Carrier Corporation on December 19. Carrier is expected to bill Cynthiana for $3,200 in early January. e. On December 23, Cynthiana purchased 20 turkeys from Cub Foods for $400 cash. Cynthiana gave the turkeys to its employees as a Christmas gift. Required: For each transaction described above, indicate the effects on assets, liabilities, and stockholders' equity using the format below. If an amount box does not require an entry, leave the cells blank. Enter decreases in account values as negative numbers. If an item (i.e. Assets, Liabilities) is both increased and decreased by a transaction, enter the net effect of the transaction on the item. Assets = Liabilities + Stockholders' Equity Contributed Retained Capital + Earnings b