Wood Maker Ltd. incurred the following selected transactions during the month of April:

Apr.	2		Paid monthly rent, $800.
	3		Earned $1,000 on account for floor refinishing.
	5		Earned service revenue for floor sanding and polishing and received $1,250 cash.
	6		Purchased additional refinishing equipment for $3,000. The company paid cash of $500 and the balance was due on account in 20 days.
	12		Collected amount owed by customer for April 3 transaction.
	15		Declared and paid $150 of dividends to shareholders.
	16		Purchased sandpaper for $500 on account. (Hint: Use the Supplies account.)
	19		Paid $200 to repair equipment.
	20		Sold picnic tables to an RV park for $2,000 on account. (Hint: Use the Sales account for sale of products.)
	25		Paid balance owing for purchase of refinishing equipment on April 6.
	27		Received $500 from a customer in advance to provide refinishing services to be delivered next month.
	30		Paid salaries to employees of $1,800.

For each transaction, indicate (1) the basic type of account debited or credited (asset, liability, shareholders equity); (2) the specific account debited or credited; and (3) whether the specific account is increased or decreased to record this transaction. Use the following format.