Blaine Controls, Inc., a corporation, or Derrick Blaine, the major stockholder, experi-enced the following events. State whether each event (1) increased, (2) decreased, or (3) had no ef-fect on the total assets of the business. Identify any specific asset affected.

a. Borrowed money from the bank.b. Cash purchase of land for a future building site.c. Blaine increased his cash investment in the business.d. Paid cash on accounts payable.e. Purchased machinery and equipment for a manufacturing plant; signed a promissory note inpayment.f. Performed service for a customer on account.g. The business paid Blaine a cash dividend.h. Received cash from a customer on account receivable.i. Blaine used personal funds to purchase a swimming pool for his home.j. Sold land for a price equal to the cost of the land; received cash.