Record the effect, if any, of the transaction entry or adjusting entry on the appropriate balance sheet category or on the income statement by selecting the account name and amount and indicating whether it is an addition (+) or subtraction (). Column headings reflect the expanded balance sheet equation; items that affect net income should not be shown as affecting owners' equity. The first transaction is provided as an illustration.

a.	During the month, Supplies Expense was debited $3,100 for supplies purchased. The cost of supplies used during the month was $2,000. Record the adjustment for supplies used.
b.	During the month, the board of directors declared a cash dividend of $3,500, payable next month.
c.	Employees were paid $2,940 in wages for their work during the first three weeks of the month.
d.	Employee wages of $770 for the last week of the month have not been recorded.
e.	Revenues from services performed during the month totaled $7,140. Of this amount, $3,640 was received in cash and the balance is expected to be received within 30 days.
f.	A contract was signed with a newspaper for a $280 advertisement; the ad ran during this month but will not be paid for until next month.
g.	Merchandise that cost $952 was sold for $1,988. Of this amount, $1,540 was received in cash and the balance is expected to be received within 30 days.
h.	Independent of transaction a, assume that during the month, supplies were purchased at a cost of $308 and debited to the Supplies (asset) account. A total of $182 of supplies were used during the month. Record the adjustment for supplies used.
i.	Interest of $378 has been earned on a note receivable but has not yet been received.
j.	Issued 400 shares of $16 par value common stock for $6,400 in cash.