Rawlco Communications operates 15 radio stations. The following events occurred during September. A. Placed an order for office supplies costing $1,600. Supplier intends to deliver later in the month.
B. Purchased equipment that cost $21,000; paid $6,000 cash and signed a promissory note to pay $15,000 in one month.
C. Negotiated and signed a one-year bank loan, and then deposited $5,000 cash in the company’s checking account.
D. Hired a new finance manager on the last day of the month. Received an investment of $9,000 cash from the company’s owners in exchange for issuing common shares.
E. Supplies [ordered in (a)] were received, along with a bill for $1,600.
Required: Indicate the specific account, amount and direction of effects for each transaction on the radio station's counting equation. If an event is not considered a transaction, leave the account, amount and direction of effects blank.

On december 31, 2016, the decarreau, andrew, and bui partnership had the following fiscal year-end balance sheet: cash $10,000accounts receivable $20,000inventory $25,000plant assets - net $30,000loan to decarreau $18,000total assets $103,000accounts payable $14,000loan from bui $15,000decarreaua, capital (20%) $32,000andrew, capital (10%) $23,000bui, capital (70%) $19,000total liab./equity $103,000the percentages shown are the residual profit and loss sharing ratios. the partners dissolved the partnership on january 1, 2017, and began the liquidation process. during july the following events occurred: * receivables of $18,000 were collected.* all inventory was sold for $15,000.*all available cash was distributed on january 31, except for$8,000 that was set aside for contingent expenses. the book value of the partnership equity (i. e., total equity of the partners) on december 31, 2016 isa. $58,000b. $71,000c. $66,000d. $81,000