Inferring Transactions from Balance Sheet Changes Each of the following balance sheet changes is associated with a particular transaction: Required: Conceptual Connection: Describe each transaction listed below. a. Cash decreases by $22,000 and land increases by $22,000. This transaction is a result of land for cash. b. Cash decreases by $9,000 and retained earnings decreases by $9,000. This transaction is a result of cash for c. Cash increases by $100,000 and common stock increases by $100,000. This transaction is a result of common stock in exchange for cash. d. Cash increases by $15,000 and notes payable increases by $15,000. This transaction is a result of cash. I