Classify each of the following items as owner's investments (I), drawings (D), revenue (R), expenses (E), or as having no effect on owner's equity (NE):
(a) ________ Costs incurred for advertising
(b) ________ Commission earnings
(c) ________ Equipment received from the company owner
(d) ________ Amounts paid to employees
(e) ________ Cash paid to purchase equipment
(f) ________ Services performed on account
(g) ________ Rent received
(h) ________ Utilities incurred
(i) ________ Cash distributed to company owner
(j) ________ Collection of an account receivable
(k) ________ Cash collected in advance of providing service