4 [15 points] Vision Consulting Inc. recorded the following transactions during December, 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) At month-end $2,000 of the advertising paid for in advance has been published by the newspaper b) December 11: Collected $1,600 regarding a credit customers account c) December 4 A client paid $4,100 in advance for work to be done next month d) December & Vision Consulting Inc. paid rent in advance $750 e) December 4: Frank Levens (a shareholder), received share capital in Vision Consulting Inc, after investing $10,000 cash and $25,000 worth of equipment in Vision Consulting Inc December 6 Paid bi-weekly salaries of $10.250 g) December 14 Vision Consulting Inc returned $2.100 of defective supplies today that were originaty purchased for cash h) At month-end A review of the 560 000 unadjusted balance in the supplies account shows a balance on hand at the end of the month of $59.850 At morth end Consulting work performed but unrecorded at the end of the month totaled $1250 At month-end $410 of interest has accrued on a note payable and is unrecorded K) December 4 $3,200 of supplies purchased on credit in an earlier transaction were found to be defective. They were returned December & Vision Consulting Inc. hired a new employee for $250 bi-weekly. He will begin working next month m) December 12 $3,700 in dividends were declared and paid to the shareholders of the business a) December 23 Vision Consulting Inc. has received $9.400 as advance payment for consulting services o) At month-end The estimated monthly depreciation on the furniture is $350 AL