For each of the following transactions, indicate how $($i$)$ net earnings and $($ii$)$ cash flows are affected. For each transaction, enter the amount, $($if any$)$ as an increase or as a decrease. If there is no effect, enter $"0"($Enter negatwe amounts using elther a negative sign preceding the number es$.-45$ or parentheses eg$.(45).$ Do not leave any fiilds blank.$)$

Effect on Net Earnings

Effect on Cash Flow

a$.$ Issued shares to investors for $$62,200.$

b$.$ Purchased inventory from suppliers for $$2,750,$ on account.

c$.$ Purchased office supplies for $$520.$

d$.$ Sold a unit of inventory for $$690,$ on account. The unit had cost $$414$ and was already in inventory prior to its sale.

e$.$ Purchased equipment for $$9,840$ cash.

f$.$ Made a payment of $$1,100$ on accounts payable.