On April 1, DeDonder Travel Agency Inc. was established. These transactions were completed during the month.

1. Stockholders invested $29,298 cash in the company in exchange for common stock.
2. Paid $865 cash for April office rent.
3. Purchased office equipment for $3,675 cash.
4. Purchased $126 of advertising in the Chicago Tribune, on account.
5. Paid $507 cash for office supplies.
6. Performed services worth $11,995. Cash of $2,782 is received from customers, and the balance of $9,213 is billed to customers on account.
7. Paid $354 cash dividends.
8. Paid Chicago Tribune amount due in transaction (4).
9. Paid employees’ salaries $1,439.
10. Received $9,213 in cash from customers billed previously in transaction (6).

(a) Prepare a tabular analysis of the above transactions. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. See Illustration 3-3 for example.)