13. Which of the following items are liabilities of Stanley Jewelry Stores?

(f) Equipment.

(g) Salaries payable.

(h) Service revenue.

(i) Rent expense.

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(a) Cash.

(b) Accounts payable.

(c) Dividends.

(d) Accounts receivable.

(e) Supplies.

Can a business enter into a transaction in which only the left side of the basic accounting equation is affected? Ifso, give an example.