Assume that Global Cleaning Service performed cleaning services for a department store on account for $180. How would this transaction affect Global Cleaning Service's accounting equation?

This transaction affects positively in total assets and total equity.

Explanation:

Accounting equation: It is an equation in which total assets equals to total liabilities and owners capital

In mathematically,

Total assets = Total liabilities + owner's capital

According to the accounting equation, the transaction will have a positive impact on the asset and equity, that means it would increase the balance of total assets and total equity by $180

As we pass the journal entry so we debit the accounts receivable and credit the service / sales revenue.

Hence, this transaction affects positively in total assets and total equity.