James Nesbitt established Up-Date Computer Services on August 1, 20Y4. The effect of each transaction and the balances after each transaction for August are shown below in the integrated financial statement framework.

Statement of Cash Flows	Balance Sheet
	Assets			=	Liabilities	+	Stockholders' Equity
	Cash	+	Land	=	Notes Payable	+	Common Stock	+	Retained Earnings
a. Issued common stock	25,000						25,000
b. Fees earned	27,000								27,000
Balances	52,000						25,000		27,000
c. Rent expense	(2,500)								(2,500)
Balances	49,500						25,000		24,500
d. Issued notes payable	10,000				10,000
Balances	59,500				10,000		25,000		24,500
e. Purchased land	(40,000)		40,000
Balances	19,500		40,000		10,000		25,000		24,500
f. Paid expenses	(1,900)								(1,900)
Balances	17,600		40,000		10,000		25,000		22,600
g. Paid salary expense	(4,600)								(4,600)
Balances	13,000		40,000		10,000		25,000		18,000
h. Paid dividends	(3,000)								(3,000)
Balances, Aug. 31	10,000		40,000		10,000		25,000		15,000
Statement of Cash Flows							Income Statement
a. Financing	25,000						b. Fees earned		27,000
b. Operating	27,000						c. Rent expense		(2,500)
c. Operating	(2,500)						f. Auto expense		(1,200)
d. Financing	10,000						f. Misc. expense		(700)
e. Investing	(40,000)						g. Salary expense		(4,600)
f. Operating	(1,900)						Net income		18,000
g. Operating	(4,600)
h. Financing	(3,000)
Increase in cash	10,000

Indicate the effects of each transaction on the liquidity metric Cash and profitability metric Net Income – Cash Basis. If a transaction is not affected, select "No effect" and enter 0 in the amount box. If the effect on a transaction is negative, i.e, a decrease, be sure to enter the answer with a minus sign.

Transaction Metric Effects
	Transaction	Liquidity Cash		Profitability Net Income – Cash Basis
a.	Issued stock	$				$
b.	Earned fees
c.	Paid rent
d.	Issued note payable
e.	Purchased land
f.	Paid expenses
g.	Paid salaries
h.	Paid dividends
	Total	$				$