For each of the transactions below, indicate whether the accounts affected are increased or decreased:

Transactions

Account

Increase$/$Decrease

a$.$ Sold shares for cash.

Cash $($A$)$

Common Shares $($SE$)$

b$.$ Borrowed money from a bank.

Cash $($A$)$

Bank Loan Payable $($L$)$

c$.$ Bought equipment from a supplier on credit.

Equipment $($A$)$

Accounts Payable $($L$)$

d$.$ Bought inventory from a supplier, partly for cash and partly on account.

Inventory $($A$)$

Cash $($A$)$

Accounts Payable $($L$)$

e$.$ Sold inventory to a customer on account. $($Hint:

Your answer should deal with both the revenue

Accounts Receivable

$($A$)$

and the related expense.