Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 20Y2, its first month of operations, are indicated in the following T accounts: Cash (1) 40,000 (2) 4,000 (7) 13,100 (3) 5,000 (4) 6,175 (6) 6,000 (9) 1,500 Equipment (3) 15,000 Dividends (9) 1,500 Accounts Receivable (5) 20,500 (7) 13,100 Accounts Payable (6) 6,000 (3) 10,000 Service Revenue (5) 20,500 Supplies (2) 4,000 (8) 2,200 Common Stock (1) 40,000 Operating Expenses (4) 6,175 (8) 2,200 Indicate for each debit and each credit: whether an asset, liability, stockholders' equity, dividend, revenue, or expense account was affected and whether the account was increased or decreased.