Content Area For each of the following items, indicate whether the transactions increased (+), decreased (-) or had no effect (0) by inserting the appropriate symbol. Cash Flows Assets Liab. Stockholders' Equity Net Income (a) Sold equipment for cash at a gain. (b) Recorded amortization expense on patents. (c) Paid cash for minor repairs to an asset. (d) Recorded a revenue expenditure incurred on account. (e) Paid cash to remove old building from land being prepared for use