Required information The following information applies to the questions displayed below.) Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31 Jan. Purchased merchandise for resale on account. The invoice amount was $14,610; assume a perpetual Inventory system 17 Paid January 8 invoice. Apr. 1 Borrowed $42,000 from National Bank for general use signed a 12-month, 7 annual interest-bearing note for the money. June 3 Purchased merchandise for resale on account. The invoice amount was $17,320. July 5 Paid June 3 Invoice. Aug. 1 Rented office space in one of Roger's buildings to another company and collected six months' rent in advance amounting to $21,000. Dec. 20 Received a $200 deposit from a customer as a guarantee to return a trailer borrowed for 30 days. 31 Determined vages of $10,300 were earned but not yet paid on December 31 (disregard payroll taxes). 4. For each transaction state whether operating cash flows increase, decrease, or are not affected. (Select "NE" If there is no effect.) Effect Transaction January 8 January 17 April 1 June 3 July 5 August 1 December 20 December 31