Complete the following table showing the impact of each transaction on total assets, total liabilities and total equity. Use (+) to show an increase, () to show a decrease and NC if there is no change.

		Assets	Liabilities	Shareholders Equity
1.	Issued common shares in exchange for a building
2.	Purchased inventory on account
3.	Paid the utility bill for that month
4.	Paid a cash dividend to common shareholders
5.	Borrowed money from the bank