Fill in the Net effects on balance sheet and income statement:

	Transaction	Balance sheet			Income statement
		A	L	E	GP	OI	NI
	Example: Received cash for interest income of $233.	+233	0	+233	0	0	+233
	Sold systems costing $7,807 for $9,617 in financing receivables due in three months.
	Recognized $13,833 in support and maintenance revenue that had been received in advance.
	Sold business management services for $6,686 in financing receivables due in six months and paid $3,882 in cash to the consultants that provided the services.
	Accrued general and administrative expenses amounting to $5,142.
	Recognized $208 of prepaid expenses as sales and marketing expense in this period.