11. Identifying generally accepted accounting principles. Indicate the accounting principle or procedure apparently being used to record each of the following independent transactions. Also describe the transaction or event being recorded. a. Retained Earnings (Bad Debt Expense) (Shareholders' Equity Decrease) . . . . . . . . . . . . . X Accounts Receivable (Asset Decrease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X b. Cash (Asset Increase) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Retained Earnings (Dividend Revenue) (Shareholders' Equity Increase) . . . . . . . . . . X c. Accumulated Other Comprehensive Income (Unrealized Holding Loss on Marketable Securities Available for Sale) (Shareholders' Equity Decrease) . . . . . . . . . . X Marketable Securities (Asset Decrease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X d. Cash (Asset Increase) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Investment in Affiliated Company (Asset Decrease) . . . . . . . . . . . . . . . . . . . . . . . X Dividend declared and received from affiliated company. e. Retained Earnings (Bad Debt Expense) (Shareholders' Equity Decrease) . . . . . . . . . . . . . X Allowance for Uncollectible Accounts (Asset Decrease) . . . . . . . . . . . . . . . . . . . . . X f. Retained Earnings (Rent Expense for Lease) (Shareholders' Equity Decrease) . . . . . . . . . X Cash (Asset Decrease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X g. Investment in Affiliated Company (Asset Increase) . . . . . . . . . . . . . . . . . . . . . . . . . . X Retained Earnings (Equity in Earnings of Affiliated Company) (Shareholders' Equity Increase) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X h. Allowance for Uncollectible Accounts (Asset Increase) . . . . . . . . . . . . . . . . . . . . . . . . X Accounts Receivable (Asset Decrease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X i. Retained Earnings (Loss from Price Decline of Inventories) (Shareholders' Equity Decrease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Merchandise Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X j. Liability under Long-term Lease (Liability Decrease) . . . . . . . . . . . . . . . . . . . . . . . . . . X Retained Earnings (Interest Expense) (Shareholders' Equity Decrease) . . . . . . . . . . . . . . X Cash (Asset Decrease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X