Transactions made by Cullumber Company for the month of March are shown below.

1.		The company performed $ 19,640 of services for customers on account.
2.		The company received $ 19,640 in cash from customers who had been billed for services [in transaction (1)].
3.		The company received a bill for $ 1,840 of advertising but will not pay it until a later date.
4.		Cullumber Company paid a cash dividend of $ 4,300.

Prepare a tabular analysis that shows the effects of these transactions on the expanded accounting equation. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. See Illustration 3-4 for example.)

		Assets			=	Liabilities	+	Stockholders Equity
		Cash	+	Accounts Receivable	=	Accounts Payable	+	Common Stock	+	Retained Earnings
										Revenues	-	Expenses	-	Dividends
(1)		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
(2)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
(3)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
(4)		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount

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