4B With respect to the current accounting period, state whether each of the following independent transactions:

(a) increases expenses,

(b) decreases cash or

(c) both.

(i) Payment of wages for the period

(ii) Repayment of a loan

(iii) Payment of a cash dividend

(iv) Payment of an advertising invoice that was recorded as an expense in the previous period

(v) Recognition of depreciation

(vi) Purchase of a block of land for cash.