Determine if financial resources have been provided or applied when

a. a liability account is reduced at the end of a fiscal period to an amount less than it was at the beginning of the period;

b. expenditures exceed revenue for a fiscal period;

c. assets are sold for more money than their original cost;

d. the fund balance is increased at the end of a fiscal period as a result of finding that an invoice for

$1,400 was paid at $1,500; or

e. the fund balance was decreased due to a transfer of accumulated interest to another fund.