15. What two balance sheet accounts would be affected by each of the fol lowing events or transactions, and would the entry to the account be a debit or a credit? a. The purchase of a one-year general liability insurance policy b. The repayment of $50,000 of a 90-day borrowing from the bank c. The sale of additional, newly issued common stock by the company d. The sale of outstanding shares of the company's common stock, by the company's president to the company's treasurer e. The purchase of a laptop computer for use by salesperson X f. The return of defective inventory to the supplier (assuming that receipt of this inventory was previously recorded) g. The investment of some of the company's cash in a short-term U.S. Treasury bond h. The payment, in cash, of dividends to the company's shareholders 16 . Te