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

		Cash Flows	Assets	Liab.	Stockholders' Equity	Net Income
(a)	Sold equipment for cash at a gain.	+-0+	+-0	+-0	+-0	+-0
(b)	Recorded amortization expense on patents.	+-0	+-0	+-0	+-0	+-0
(c)	Paid cash for minor repairs to an asset.	+-0	+-0	+-0	+-0	+-0
(d)	Recorded a revenue expenditure incurred on account.	+-0	+-0	+-0	+-0	+-0
(e)	Paid cash to remove old building from land being prepared for use.	+-0	+-0	+-0	+-0	+-0