In each of the following transactions (a) through (q) for Catena's Marketing Company, indicate the amounts and the direction of effects of the adjusting entry on the elements of the balance sheet and income statement. Indicate + for increase, - for decrease. (Reductions in account balances should be indicated with a minus sign.) a. Estimated electricity usage at $450 for December; to be paid in January of next year, b. On September 1 of the current year, loaned $6,000 to an officer who will repay the loan principal and interest in one year at an annual interest rate of 14 percent. c. Owed wages to 10 employees who worked four days at $200 each per day at the end of the current year. The company will pay employees at the end of the first week of next year. Income Statement Balance Sheet Liabilities Stockholders' Equity Revenues Expenses Net Income Transaction Assets a b. c