Solution :
The accounting equation for transaction is :
Assets = Liabilities + paid in capital + retained earning
1. 54,000 0 54,000 0
2. 66000 66000 0 0
3. 164000 164000 0 0
4. 96000 0 0 96000
5. -7250 0 0 -7250
6. 0 0 0 0
7. -144000 -144000 0 0
8. 0 0 0 0
9. -2200 0 0 -2200
226,550 860,00 540,00 865,50