For each of the following transactions, select the account and its effect on the basic accounting equation $($Assets $=$ Liabilities $+$ Shareholders' Equity$)($If no entry is required select No Entry for the account. For the effect, select $"+"$ for Increase, $"-"$ for Decrease and $"$NE$"$ for Noeffect$)$:

Transaction

a$.$ "Issuance of shares for cash

b$.$ Purchase of land for cash

c$.$ Sale of services to a customer on credit

Assets

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$