Identify each of the following independent transactions as asset source (AS), asset use (AU), asset exchange (AE), or claims exchange (CE). Also explain how each event affects assets, liabilities, stockholders' equity, net income, and cash flow by selecting a + for increase, - for decrease, or leave cell blank for not affected under each of the categories. The first event is recorded as an example. a. Provided services on account. b. Wrote off an uncollectible account (use the direct write-off method). c. Loaned cash to H. Phillips for one year at 6 percent interest. d. Collected cash from customers paying their accounts. e. Paid cash for land. f. Sold merchandise at a price above cost. Accepted payment by credit card. The credit card company charges a service fee. The receipts have not yet been forwarded to the credit card company. Record this event as two transactions. Reference the sales transaction as f1 and the cost of goods sold transaction as f2. g. Provided services for cash. h. Paid cash for operating expenses. i. Paid cash for salaries expense. j. Recovered an uncollectible account that had been previously written off (assume the direct write-off method is used to account for uncollectible accounts). Record this event as two transactions. Reference the reestablishment of the receivable as j1 and the collection of the reestablished receivable as j2. k. Paid cash to creditors on accounts payable. I. Recorded three months of accrued interest on the note receivable (see item c ). m. Submitted receipts to the credit card company (see item f ) and collected cash. n. Sold land at its cost