For each of the following items, indicate whether the transactions increased $(+),$ decreased $(-)$ or had no effect $(0)$ by inserting the appropriate symbol.

Stockholders' Equity

Net Income

$($a$)$

Sold equipment for cash at a gain.

$($b$)$ Recorded amortization expense on patents.

$($c$)$ Paid cash for minor repairs to an asset.

$($d$)$ Recorded a revenue expenditure incurred on account.

$($e$)$ Paid cash to remove old building from land being prepared for use.