You are provided with the following transactions that took place during the year. Identify by placing in the appropriate columns whether the listed transactions are operating, financing or investing activities. Operating Investing Financing a. Owner invested P50,000 merchandise and P500,000 cash b. Borrowed P250,000 from Metro and issued a long term note c. Recorded cash sales P80,000 and credit sales P200,000 d. Purchased inventory for P15,000 cash. On account P160,000 e. Purchased new equipment P10,000; signed a short-term note payable. f. Paid P20,000 cash for personal use of the owner. g. Acquired a building for P750,000 by signing a mortgage payable for P450,000 and paying cash for the balance. h. Made a principal payment on the mortgage currently due, P45,000. i. Paid for expenses P25,000 j. Collected half of customers' account. k. Paid half of suppliers' account. Required: For each transaction listed above, indicate whether it will increase (+), decrease (+) and place the amount in the appropriate activity column.