_{Answer the following questions:}

1. Deferred revenue recognition

(+A, +R)

(-A, +R)

(+A, -A)

(-L, +R)

2. Purchase of inventory on credit

(+A, -A)

(+A, +L)

(+E, -A)

(+E, +L)

3. A service from a provider is received (on credit)

(+E, +L)

(-L, -A)

(+E, -A)

(+A, +L)

4. Dividend payment

(+E,-OE)

(-OE,-A)

(+E,-A)

(+A, -A)

5. Reclassification of the short-term portion of a long-term debt

(+E, +L)

(-L, -A)

(+A, +L)

(-L, +L)

6. Advance payment of an insurance

(+E, +L)

(-L, -A)

(+E, -A)

(+A, -A)

7. Capital increase with a non-monetary contribution

(+A, +L)

(-L, +OE)

(+A, +OE)

(-L, -A)

8.Acquisition of a vehicle, it is pending payment

(+A, +E)

(+E, -A)

(+A, -A)

(+A, +L)

9. Capital reduction with reimbursement to shareholders

(-OE, -A)

(+A, +L)

(+A, -L)

(-OE, +L)

10. A consulting service is received (paid in cash)

(+E, -A)

(+E, +A)

(+A, -A)

(+E, +L)