5. Several transactions are listed below, with an expanded accounting equation stated to the right side of each. Use the following identification codes to indicate the effects of each transaction on the accounting equation: I = Increase; D = Decrease; NE = No Effect. Write your answers in the space provided under the accounting equation, being sure to include an identification code for each element of the accounting equation. Contributed Retained Assets = Liabilities + Capital + Earnings A) Issue common stock B) Borrow money from the bank C) Purchase land for cash D) Purchase a 1-year insurance policy E) Purchase supplies on credit F) Services are provided for cash. G) Receive cash in advance for services to be provided next week. H) Pay utilities for current month I) Pay employee salaries for current month