Equipment (3) 10,350
Accounts Payable (6) 3,490 (3) 8,280
Mary Silva, Capital (1) 97,000
Mary Silva, Drawing (9) 3,200
Fees Earned (5) 15,910
Operating Expenses (4) 8,120 (8) 850
Indicate for each debit and each credit (a) whether an asset, liability, owner's equity, drawing, revenue, or expense account was affected and (b) whether the account was increased (+) or decreased (–).