A number of business transactions carried out by Smalling Manufacturing Company are as follows. a. Borrowed money from a bank. b. Collected money from accounts receivables. c. Returned some of the merchandise that was previously bought on credit. d. Paid back the loan borrowed earlier. e. Received cash from performing some services for a client. f. Received money in advance for delivering merchandise at a later date. g. The owner invested cash in the business. h. Sold a piece of land for an amount equal to its original cost. i. Made an offer to purchase a piece of land. Indicate the effects of each of these transactions on the total amounts of the company's assets, liabilities, and owners' equity. Organize your answer in tabular form, using the following column headings and the code letters I for increase, D for decrease, NE for no effect. The answer for transaction a is provided as an example. Transaction a. b. C. d. e. f. g. h. i. Assets Liabilities | + Owners' Equity NE