Please see image attached of question given. Thank you! Section Two ( 6 points )The Draper Company Records these journal entries :Issue Common Stock for CashAccrued Revenue$40Earned portion of Unearned Revenue$12Required :Indicate the net effect of these journal entries on the following items . Indicate the dollar amount of theeffect and the direction of the effect . ( Example : $13 Increase , or $8 Decrease , or NO EFFECT )Net IncomeEFQTotal AssetsTotal Liabilities8Retained Earnings $DTotal EquityFWorking CapitalSection Three ( 4 points )
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