of the following transactions, indicate if total assets would I increase, D decrease, or NE for no effect a) Sale of common shares for cash b) Purchase of inventory for cash c) Collection of accounts receivable d) Payment of dividends e) Sale of merchandise to customers on account f) Recording of depreciation expense g) Payment of accounts payable h) Recording the cost of goods sold i) Receipt of cash and signed long-term note payable j) Purchase of machinery for cash