During the month of April, Andres Corporation had the following transactions:

LO 5 Effect of Transactions on the Accounting Equation

a. Paid salaries for April, 5,400 .

b. Purchased equipment on credit, 9,000 .

c. Purchased supplies with cash, 300 .

d. Additional investment by shareholders, 12,000 .

e. Received payment for services performed, 1,800 .

f. Made partial payment on equipment purchased in transaction \(\mathbf{b}, 3,000\).

g. Billed customers for services performed, 4,800 .

h. Received payment from customers billed in transaction \(\mathbf{g}, 900\).

i. Received electricity bill, 210 .

j. Approved and paid dividends of 4,500 .

On a sheet of paper, list the letters a through \(\mathbf{j}\), with columns labelled Assets, Liabilities, and Shareholders' Equity. In the columns, indicate whether each transaction caused an increase ( + ), a decrease \((-)\), or no change (NC) in assets, liabilities, and shareholders' equity.