Indicate the amount of change (if any) in the stockholders’ equity balance based on each of the following transactions:

a. The stockholders invested $100,000 cash in the business by purchasing capital stock.

Land costing $40,000 was purchased by paying cash.

c. The company performed services for a customer who agreed to pay $18,000 in one month.

d. Paid salaries for the month, $12,000.

Paid $14,000 on an account payable.