Under a double-entry system, show how the entry in each statement is entered in the ledger by using debit or credit to indicate the increase or decrease in the affected account. 
Definitions:
Investment Banking
A sector of the banking industry that helps individuals and organizations raise capital and provides financial consultancy services.
Securities Act of 1933
A U.S. law enacted to ensure greater transparency in financial statements and to reduce fraud and manipulation in the securities markets.
Prospectus
A formal legal document that provides details about an investment offering for sale to the public, often containing data about the company's operations, financial condition, and management.
SEC
The Securities and Exchange Commission, a U.S. federal agency responsible for enforcing federal securities laws and regulating the securities industry.
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