The following items present a sample of business activities involving Dry Cleaner Corporation (DCC) for the year ended December 31, 2013.

DCC provides cleaning services for individual customers and for employees of several large companies in the city.

Dec 1: DCC's owner paid $6,000 cash to acquire 150 DCC shares directly from DCC. D

ec 7: DCC ordered cleaning supplies at a total cost of $1, 200. The supplies are expected to be received in early January 2014.

Dec 17: Customers paid $150 cash to DCC to obtain DCC gift cards that they could use to obtain future cleaning services at no additional cost.

Dec 21: DCC ran advertising in the local newspaper today at a total cost of $400. DCC is not required to pay for the advertising until January 21, 2014.

Dec 22: DCC paid $700 to the landlord for January 2014 rent

Dec 23: DCC's owner sold 15 of his own DSS shares to a private investor, at a selling price of S750.

Dec 28: DCC paid in full for the advertising run in the local newspaper on December 21.

Dec 29: The cleaning supplies ordered on December 7 were received today. DCC does not have to pay for these supplies until January 29.

Dec 31: Today, DCC completed cleaning services for several large companies at a total price of $1, 800.

The companies are expected to pay for the services by January 31. 2014.

Required :

Indicate the accounting equation effects of each of the following item. Reference each transaction by date.

(Enter all amounts as positive values.)