Cullumber Company entered into these transactions during May 2022, its first month of operations. 1. Stockholders invested $ 40,000 in the business in exchange for common stock of the company.
2. Purchased computers for office use for $ 30,600 from Ladd on account.
3. Paid $ 2,600 cash for May rent on storage space.
4. Performed computer services worth $ 20,000 on account.
5. Performed computer services for Wharton Construction Company for $ 3,500 cash.
6. Paid Western States Power Co. $ 7,200 cash for energy usage in May.
7. Paid Ladd for the computers purchased in (2).
8. Incurred advertising expense for May of $ 2,500 on account.
9. Received $ 10,300 cash from customers for contracts billed in (4).

Required:
Show the effect of each transaction on the accounting equation.

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