For each of the transactions listed below, record whether it would result in an increase or decrease in assets, liabilities, and/or net assets.

	Assets		Liabilities		Net Assets
Transaction	Up	Down	Up	Down	Up	Down
Earns revenue by satisfying a performance obligation
Receives a donor pledge
Purchase supplies with cash
Purchases supplies with cash
Purchases supplies on account
Takes out a loan
Receives payment on a pledge
Makes a payment on an amount it owes
Pre-pays for insurance
Uses prepaid insurance
Uses supplies
Uses capitol asset
Receives cash in advance of providing goods or services to a client
Provides goods and services to a client in exchange for a cash payment that was made in advance
Employs workers who can ear wages
Pays employee wages that have been earned
Deems a portion of the pledge uncollectable
Pays interest on a loan