=+(2)

Supplies 1,800 (9) 1,050 Capital Stock_ Operating Expenses

(1) 30,000 (4) 3,050 T

(9) 1,050 Indicate for each debit and each credit:

(a) whether an asset, liability, capital stock, dividends, revenue, or expense account was affected and

(b) whether the account was increased (+) or decreased (—). Present your answers in the following form, with transaction (1) given as an example: