Given that a transaction is a financial event that requires changing the statement of financial position, decide whether or not each of the following is a transaction.

a. Gasoline for the company automobile was purchased for $40 cash.

b. Ingrid Lencz paid $15 out of her own pocket for lunch.

c. Ingrids personal car was damaged and needed a $500 repair job.

d. A $250 service was performed for a customer who paid cash.