4 [15 points] Courtland Corp. recorded the following transactions during November, as well as some items requiring adjusting transactions at month-end. Indicate whether each transaction or adjusting entry would cause an increase (+), decrease (-), or has 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 (+/-). a) November 6: Bert Zimm (a shareholder), received share capital in Courtland Corp, after investing $45,000 of equipment into the business. b) At month-end $1,000 of the advertising paid for in advance has been published by the newspaper c) November 23 Courtland Corp rented buildings to a client and collected $5,750 in advance d) At month-end: Unpaid and unrecorded salaries at month-end totalled $4,000 e) At month-end. The estimated monthly depreciation on the building is $210. 1) At month-end $4,300 of the television advertising paid for in advance has been used g) November 22 Courtland Corp collected $300 for commissions eamed today h) At month-end: $390 of interest has accrued on a note receivable and is unrecorded 1) November 12 Courtland Corp. collected $2,950 from a customer for work to be done in six weeks ) November 23: Furniture was rented by a customer for $1,100 cash. k) November 6: Bert Zimm, a shareholder of Courtland Corp., received share capital after having transferred to the business a building worth $89.000 and the $13,000 remaining balance of the related short-term note payable 1) November 6: Courtland Corp. purchased $1,250 of equipment on credit m) November 17 Courtland Corp has received $8,900 as advance payment for consulting services n) At month-end: $2.000 of the rent paid in advance has expired. o) At month-end $2,500 of the insurance policy purchased in advance has expired AL E