For each of the following transactions of the Hamner Corporation, indicate what accounts are affected and whether they increase or decrease.

1. a.) Owners put $30,000 in cash into the business.
2. b.) The company borrows $15,000 in cash from the bank on a note payable.
3. c.) The company buys equipment for $19,000 using cash.
4. d.)The company buys machinery at a cost of $11,000 that will be paid within thirty days.
5. e.)The company sells services for $14,000. It collects $2,000 immediately (when the work is done) with the rest due at the end of the month.
6. f.)The company pays $5,000 in rent on a building that was used during the past month. The expense has not been accrued over that time.
7. g.) The company pays a $3,000 dividend to its owners.
8. h.) The company buys inventory for $10,000 on credit.
9. i.) The company sells the above inventory for $18,000. It collects $7,000 immediately with the rest to be received within the next few weeks.
10. j.) The company pays for inventory bought in transaction h.
11. k.) The company collects money due from the sale in transaction i.