7-Feb 9.COGS INVENTORY-CONCESSION SALES REVENUE CASH 1,500 1,500 3,100 3,100 1. The cumulative effect of recording transaction #9 is an B. c. D. E. Increase in stockholders' equity of S3,100 Increase in expenses of S3,100 Increase in assets of Sl,600 Decrease in retained earnings of Sl,500 Increase in assets of S3,100