Courtland Corp. recorded the following transactions occurred during the month of April. 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 ( +/-). A L + E a) One of Courtland Corp.'s clients rented equipment today for $1,600 on credit. b) Kimberly Fisher (a shareholder), received share capital in Courtland Corp., after investing $95,000 of supplies into the business. c) Courtland Corp. bought $4,250 of equipment, using $1,000 cash and $3,250 on account. d) Courtland Corp. will pay this month's utilities bill of $250 received today, within 30 days. e) Kimberly Fisher, a shareholder of Courtland Corp., received share capital after having transferred to the business a building worth $13,000 and the $1,000 remaining balance of the related short-term note payable. f) Courtland Corp. received this month's utilities bill today and paid it immediately: $300. g) Courtland Corp. used credit to purchase $900 of supplies. h) Provided consulting services to a customer and collected $300. D) $3,600 of supplies purchased on credit in an earlier transaction were found to efective. They were returned. 1) Courtland Corp. returned to the supplier $3,000 of equipment discovered to be defective. It was originally purchased on account in an earlier transaction. k) Courtland Corp. bought $700 of supplies paying $100 cash and $600 on account. 1) Courtland Corp. purchased equipment for $44,000, borrowing this amount from the bank through a short-term note payable. m) Courtland Corp. paid $1,800 towards the bill from an earlier transaction. n) Collected $2,100 regarding a credit customer's account. o) A client rented equipment for $1,000 cash