LO $2\mathrm{.}2$ For the items listed below, indicate how the item affects equity $($increase$,$ decrease, or no impact.

$\backslash$table$[[$Item$,\backslash$table$[[$Increase$?$ Decrease? or No$],[$Impact$?]]],[$Expenses$,],[$Assets$,],[$Gains$,],[$Liabilities$,],[$Dividends$,]]$