2. For each of the following items indicate whether the transactions listed below increased (+), decreased () or had no effect (0) by inserting the appropriate symbol.

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		Net Income	Assets	Liab.	Owners' Equity	Cash Flows
a.	Sold equipment for cash at a gain				0
b.	Recorded amortization expense on patents
c.	Paid cash for minor repairs to an asset
d.	Recorded a revenue expenditure incurred on account
e.	Paid cash to remove old building from land being prepared for use