For Each of the Following Items Indicate Whether the Transactions

Essay

For each of the following items indicate whether the transactions listed below increased (+), decreased (-) or had no effect (o) by inserting the appropriate symbol.
$\begin{array}{|l|l|l|l|l|l|l|}\hline&&&&&\text { Ownters' }&\text { Cash }\\&&\text { Net Income}& \text { Assets }&\text { Liab. }&\text { Equity}&\text { Flows }\\ \hline\text { (a) }& \text { Sold ecuipment for cash at a gain } & \\\hline\text { (b) } & \text { Recorded amortization expense on patents } & \\\hline\text { (c) }& \text { Paid cash for minor repairs to an asset } & \\\hline \text { (d) }&\text { Recorded a revenue expenditure incured on account } & \\\hline \text { (e) } & \text { Paid cash to remove old building from land being prepared } &\\\hline\end{array}$