The following events apply to Box Enterprises:
1. Acquired $30,000 cash from the issue of common stock.
2. Recognized $28,000 of service revenue on account.
3. Paid cash to rent office space for the next 12 months, $7,800.
4. Paid cash of $9,200 for operating expenses.
5. Collected $9,000 cash for services to be performed in the future.
6. Paid salaries to employees, $8,000 cash.
7. Paid cash for utilities expense, $1,200.
8. Paid on accounts payable, $1,200.
9. Paid a $5,000 cash dividend to the stockholders.
10. Purchased $2,000 of supplies on account.
11. Received $18,000 cash for services rendered.
12. Recognized $400 of accrued interest revenue.
13. Recognized $3,250 of rent expense related to cash paid in a prior transaction (see Event 3).
14. Recognized $6,000 of revenue for services performed for which cash had been previously collected (see Event 5).
15. Recognized $4,800 of accrued salaries expense.

Required
Identify each event as asset source (AS), asset use (AU), asset exchange (AE), or claims exchange (CE). Also identify the account to be debited and the account to be credited when the transaction is recorded. The first event is recorded as anexample.

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Event Type of Account No. Event Debited Credited Account AS Cash Common Stock