For each of the following$$ items, indicate whether that item would be considered to be a transaction at Gerbig Pet Grooming Corporation.

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Part $1$

Item

Transaction?

a$.$

A customer, Layne Gracen, gives Gerbig a check for $$620$ to prepay for her dog's grooming appointments for the upcoming year.

b$.$

Gerbig pays $$310$ for last month's electric bill.

c$.$

Gerbig selects a new supplier for its shampoos and conditioners.

d$.$

The controller for Gerbig pays the bill for a catered lunch at its annual training event for employees.

e$.$

Gerbig files its articles of incorporation with the state.

f$.$

Gerbig acquires a new stainless steel tub by signing a note payable with PetStar, a supplier of pet grooming supplies and products.

g$.$

Maggie Cramer, a customer, signs a contract for next year's dog grooming with Gerbig.

h$.$

Gerbig pays its employees an annual bonus on December $31.$