5.28. For each of the transactions identified, analyse how the asset, liability and/or equity accounts increase, decrease or remain unchanged. (Hint: Remember the accounting equation.) Assets Liabilities Equity a. Obtained a loan to purchase equipment for $55 000. b. The owners took $6000 in inventory for personal use. C. A trade receivable, who owes $8000, made a part payment of $4000. d. Purchased inventory for $10000, paying $6000 cash and the balance on credit. e. Impaired a building from its acquisition cost less accumulated depreciation of $100 000 to its recoverable amount of $85 000. Inventory with a cost price of $45000 had a net realisable value of $60000. f