The following transactions occurred during a recent year: Paid wages of $1,450 for the current period (example).
Borrowed $7,250 cash from local bank using a short-term note.
Purchased $2,900 of equipment on credit.
Earned $580 of sales revenue; collected cash.
Received $1,160 of utilities services, on credit.
Earned $2,450 of service revenue, on credit.
Paid $435 cash on account to a supplier.
Incurred $100 of travel expenses; paid cash.
Earned $580 of service revenue; collected half in cash, with balance on credit.
Collected $160 cash from customers on account.
Incurred $420 of advertising costs; paid half in cash, with balance on credit.

Required:
For each of the transactions, write the table that, indicating the account amount, and direction of the effect.