During 2014, its first year of operations as a delivery service, Persinger Corp entered into the following transactions. 1. Issued shares of common stock to investors in exchange for $100,000 in cash.
2. Borrowed $45,000 by issuing bonds.
3. Purchased delivery trucks for $60,000 cash.
4. Received $16,000 from customers for services performed.
5. Purchased supplies for $4,700 on account.
6. Paid rent of $5,200.
7. Performed services on account for $10,000.
8. Paid salaries of $28,000.
9. Paid a dividend of $11,000 to shareholders.
Using the following tabular analysis, show the effect of each transaction on the accounting equation. Put explanations for change decrease in Assets, Liabilities or Stockholders Equity, place a negative sign (or parentheses) in front of the amount
Assets =Liabilities
Cash+Accounts Receivable+Supplies+Equipment =Accounts Payable +Notes Payable+Common Stock

To provide a better visualization the answer has been attached.

Details for the procedure are given below

Explanation:

1) Cash is an asset as represent currency of the compnay is increasing.

 The common Stock is equity and also, increases.

2) The bonds will be the note payable as we are given a template that is the best option however it should be bonds payable rather than note payable Is a liability and increase.

Company receives cash thus, increases along with assets

3) there is no change in the quantities only the composition. Cash decrease but, equipment increase in the same maginitude.

4) there is a gain recognized making increase both the assets and equity rhough revenues

5) we acquire an asset making it increase through supplies Then, we have taken these on account we are obligated to pay them later thus, we have a liability: account payable that also increase

6) the rent is a cost incurred therefore decrease the equity as the ersult of the business transaction has to aknowledge their cost. As being paid with cash we decrease this account making assets decrease.

7) Same as #4 with the difference we are not getting the cash right away thus, rather than cash we create an account torepresent the right to claim this amount to our customer Account receivable

8) Like #6 there is an axpense which decrease assets and equity

9) the dividends are cash given to the owners of the company. This decreases equity as the owners are taking from the company for themselves and as they take cash from the company, this account also decrease.

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