10 [15 points] Bentley Inc. recorded the following transactions during August. Indicate whether each transaction would cause an increase (+), decrease (-), or ha no effect (NE) on each of the components of the accounting equation. If a transaction causes a decrease in one component of the accounting equation and also an increase in the same component but in a different account, select ( +/-). Assume a perpetual inventory system. a) Paid $325 shipping charges related to an earlier sale. b) Received the balance due for an earlier sale (within the discount period). c) Received a credit memorandum in the amount of $10,700 acknowledging the return of merchandise purchased from a supplier. 0 St d) Bentley Inc. purchased merchandise on credit, terms 2/10, n/20, $4,000, FOB factory. s he e) Bentley Inc.'s merchandise that cost $6,460 was sold for $7,600 under credit terms of 2/10, n/30, FOB destination. f) Paid $175 shipping charges related to an earlier purchase of merchandise. g) Received the balance due for an earlier sale (beyond the discount period). h) Paid the balance due on an earlier purchase (beyond the discount period). i) Paid the balance due on an earlier purchase (within the discount period). i) Bentley Inc. purchased merchandise for $8,600 under credit terms of 2/15, n/30, FOB destination. k) Received the balance due for an earlier sale (within the discount period). 1) Paid $450 shipping charges related to an earlier purchase of merchandise. m) Bentley Inc. purchased merchandise on credit, terms 2/10, n/20, $8,900, FOB factory. n) Bentley Inc. purchased merchandise on credit, terms 2/10, n/20, $6,300, FOB factory. o) Received the balance due for an earlier sale (within the discount period). A = L + E