Financial assets-effects of transactions Five events involving financial assets are described below: (a.) Sold merchandise on account. (b.) Sold available for sale marketable securities at a gain. Cash proceeds from the sale were equal to the current market value of the securities reflected in the last balance sheet. (c.) Collected an account receivable. (d.) Adjusted the allowance for doubtful accounts to reflect the portion of accounts receivable estimated to be uncollectible at year-end (e.) Made the fair value accounting adjustment reducing the balance in the available for sale marketable securities account to reflect a decrease in the market value of securities owned. Indicate the effects of each independent transaction or adjusting entry upon the financial measurements shown in the column headings below. Use the code letters, I for increase, D for decrease, and NE for no effect. Net Cash Flow (from any sourcc) Transaction Current Assets Net Incomc