9 [15 points] X-cell Inc. recorded the following transactions during February. Indicate whether each transaction 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 (+/-). Assume a perpetual inventory system. a) Paid the balance due on an earlier purchase (within the discount period). b) Paid $350 for freight charges for an earlier purchase of merchandise. c) After negotiations with a supplier concerning problems with the merchandise purchased earlier, received a credit memorandum granting a price reduction of $13,900. d) X-cell Inc. purchased merchandise on credit, terms 2/10, n/20, $6,300, FOB factory. e) Received the balance due for an earlier sale (beyond the discount period). f) Paid $475 for freight charges on an earlier sale. g) Paid the balance due on an earlier purchase (beyond the discount period). h) X-cell Inc. sold merchandise that cost $855 for $900 cash. i) X-cell Inc.'s merchandise that cost $6,365 was sold for $6,700 under credit terms of 2/10, n/30, FOB destination. j) A customer requested a price reduction on an earlier sale because the merchandise did not meet specifications. Sent a credit memorandum for $8,600 to resolve the issue. k) Received the balance due for an earlier sale (within the discount period). I) Received the balance due for an earlier sale (beyond the discount period). m) Received the balance due for an earlier sale (beyond the discount period). n) Paid $150 shipping charges related to an earlier purchase of merchandise. o) After negotiations with a supplier concerning problems with the merchandise purchased earlier, received a credit memorandum granting a price reduction of $12,100. L + E