Listed are eight transactions the Foster Corporation made during November. 2. Issued stock in exchange for cash. b. Purchased land. Made partial payment with cash and issued a note payable for the remaining baiance. c. Recorded utilities expense for November. Payment is due in mid-December. d. Purchased office supplies with cash. e. Paid outstanding salaries payable owed to employees for wages earned in October. f. Declared a cash dividend that will not be paid until late December. 8. Sold land for cash at an amount equal to the land's historical cost. h. Collected cash on account from customers for services provided in September and October. Indicate the effects of these transactions on each of the financial statement elements shown in the column headings that follow. Use the following symbols: I= increase, D= decrease, and NE= no effect