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CP10-1 Determining Financial Effects of Transactions Affecting Current Liabilities with Evaluation of Effects on the Debt-to-Assets Ratio [LO 10-2, LO 10- 5] EZ Curb Company completed the following transactions. The annual accounting period ends December 31 Jan. 8 Purchased merchandise on account at a cost of $20,500. (Assume a perpetual inventory system.) 17 Paid for the January 8 purchase. Apr. 1 Received $50,400 from National Bank after signing a 12-month, 12.5 percent, promissory note. June 3 Purchased merchandise on account at a cost of $24,500. July 5 Paid for the June 3 purchase. Aug. 1 Rented out a small office in a building owned by EZ Curb Company and collected six months' rent in advance, amounting to S9,900. (Use an account called Unearned Revenue.) Dec. 20 Collected $230 cash on account from a customer Dec. 31 Determined that wages of $9,100 were eaned but not yet paid on December 31 (Ignore payroll taxes) Dec. 31 Adjusted the accounts at year-end, relating to interest. Dec. 31 Adjusted the accounts at year-end, relating to rent. Required 1. For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. (Do not round intermediate calculations. Enter any decreases to account balances with a minus sign. Enter your answers in transaction order provided in the problem Answer is complete Dut ??? ertirely correct. Date Liabilities Stockholders' E Jan Inventory 20,500 ) Accounts Payable (20,500)Accounts Payable 50,400Notes Payable 20,500 (20,500) 50,400 24,500 24,500) 9,900 Jan. Cash Apr June Inventory July Cash Aug. Cash Accounts Payable (24.500)Accounts Payable 9,900 Uneamed Revenue Cash 230 (230) Dec. Salaries and Wages Payable Interest Payable Unearmed Revenue (9,100) (4,725) 4.125 Salaries and Wages Expense 725Interest Expense 31 Dec 31 (4375) et Revenue