For each of the following transactions or adjustments, indicate the effect of the transaction or adjustment on assets, liabillties, and net income by entering for each account affected the account name and amount and indicating whether it is an addition $(t)$ or a subtraction $(-).$ Transaction a has been done as an illustration. Net income is not affected by every transaction. In some cases, only one Folumn may be affected because all of the specific accounts affected by the transaction are included in that category.

a$.$ Recorded $$200$ of depreciation expense.

b$.$ Sold land that had originally cost $$14,700$ for $$10,600$ in cash.

c$.$ Recorded a $$60,600$ payment for the cost of developing and registering a patent.

d$.$ Recognized periodic amortization for the patent $($in part c$)$ using the maximum statutory useful life.

e$.$ Capitalized $$3,400$ of cash expenditures made to extend the useful life of production equipment.

f$.$ Expensed $$1,200$ of cash expenditures incurred for routine maintenance of production equipment.

$9.$ Sold a used machine for $$8,200$ in cash. The machine originally cost $$26,100$ and had been depreciated for the first two years of its five$-$year useful life using the double$-$declining$-$balance method. $($Hint$.$ You must compute the balance of the accumulated depreciation account before you can record the sale.$)$

h$.$ Purchased a business for $$332,000$ in cash. The fair values of the net assets acquired were as follows: Land, $$36,900$; Buildings, $$197,000$; Equipment, $$95,000$; and Long$-$Term Debt, $$66,400.$