indicate whether each of the following statements regarding the four types of accounting events is true or false. a) Recording the usage of supplies involves an increase in liabilities and a decrease in equity. b) The accrual of salaries is considered a claims exchange transaction. c) An asset use transaction cannot result in an increase in equity. d) Asset exchange transactions cannot affect cash flows. e) Some claims exchange transactions involve an increase in a liability account and a decrease in an equity a 1) End-of-period adjustments often affect cash flows