I'm stumped on 21-24, though getting confirmation on the rest would be comforting as well.

Questions 21-30: Describe the effect of the following items on both accounting income and cash flows. Write your answers on the answer sheet in the following form: +5,000 for a $5,000 increase or-5,000 for a $5,000 decrease. The question numbers are in parentheses. Transactions Effect of transaction on: Income Cash Flow (21) (22) (23) (24) Bought land for $50,000, which required taking out a mortgage of $40,000 to help finance the purchase Borrowed $25,000 from a bank, which will be repaid in twelve months Wages of $240,000 were earned by employees during the quarter, of which one-quarter remained unpaid at December 31 Performed services worth $100,000 during the month, of which one- fifth remain uncollected at the end of December Paid $14,000 for an advertising campaign run during the holiday season (25) (26) (27) (28) (29) (30)