Bates Company entered into the following transactions during its first year in business. Assume that all transactions involve the receipt or payment of cash.1) Issued common stock to investors for $25,000 cash.2) Borrowed $18,000 from the local bank.3) Provided services to customers for $28,000.4) Paid expenses amounting to $21,400.5) Purchased a plot of land costing $22,000.6) Paid a dividend of $15,000 to its stockholders.7) Repaid $12,000 of the loan listed in item 2.Required:(a) Fill in the three column headings of the accounting equation in the first row of the table shown below.(b) Show the effects of the above transactions on the accounting equation.(a) ________ = ________ + ________(b) Event No.1)2)3)4)5)6)7)

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