Placing the letter identifying the transaction in the "transaction" cell associated with the proper transaction's impact cell

a.	A piece of kitchen equipment is purchased for $1,500.
b.	$2,000 in cash is borrowed from a local bank.
c.	$10,000 is invested in the business by the owner.
d.	A note payable is created to repay an accounts payable (AP).
e.	An accounts payable amount owed to a vendor is paid in cash.
f.	A dividend is declared but not yet paid.
g.	Cash is withdrawn by the owner of the business.
h.	Long-term debt owed to a sole proprietor is converted to owners equity.
i.	Preferred stock in a company is converted to common stock.
Transaction	Transaction Impact
	Increase an asset and increase an owner's equity account
	Decrease an asset and decrease an owner's equity account
	Increase an asset and increase a liability
	Decrease a liability and decrease an asset
	Increase one asset and decrease another asset
	Increase an owner's equity account and decrease another owner's equity account
	Increase a liability and decrease an owner's equity account
	Increase one liability and decrease another liability
	Decrease a liability and increase an owner's equity account