I. Presented below is a list of select transactions of Seavey Co (fiscal year end is 12/31 ). 1) 1/1/2023 Issued $20,000,5% promissory note for cash. The note pays interest semi-annually on 7/2 and 1/2. 2) 3/3/23 Sold $700 in gift cards redeemable for future purchases. 3) 4/1/23 Sold $150 in meal kits to customers in the store (10 kits at $15 per kit). Sales tax on purchases is 6%, and is not included in sales price per kit. 4) 7/2/23 Paid interest accrued on a note payable (refer to #1 ) 5) 9/15/23 Received $900 customer payment for a 6 -month meal kit delivery subscription. Deliveries are to occur monthly during the following 6 months, beginning on October 1 . (Revenue for meal kit deliveries is recorded at the end of the year). 6) 12/31/23 Recorded $5,000 in employee salaries to be paid on January 2,2020. 7) 12/31/23 Recorded accrued interest on the note form item 1 above. 8) 12/31/23 Recorded revenue for all 2023 food deliveries from item 145 above. 9) 12/31/23 Recorded $270 in gift cards redeemed during the year. b) In the table below analyze the effect of the transactions from a) on the financial statement categories indicated. Use the following conde: /T-Inerease D : decrease NF- No affinet)