Mateo Incorporated is a retailer of men's and women's clothing aimed at college-age customers. Listed below are additional transactions that Mateo was considering at the end of the accounting period. Required: Complete the following tabulation, indicating the sign of the effect of each additional transaction ( for increase and - for decrease). Consider each item independently and ignore taxes. (Hint. Construct the journal entry for each transaction before evaluating its effect.) Note: Select "NE" if there is no effect. a. Borrowed $3,000 on a line of credit with the bank. b. Incurred salary expense of $1,000 paid for in cash. c. Provided $2,000 of services on account. d. Purchased $700 of inventory on account. e. Sold $500 of goods on account. The related cost of goods sold was $300. Gross profit margin was 45 percent before this sale