Selected transactions completed by a proprietorship are described below. Indicate the effects of each transaction on

assets, liabilities, and owner's equity by inserting $"+"$ for increase and $"-"$ for decrease in the appropriate columns at the

right. If appropriate, you may insert more than one symbol in a column.

$($a$)$ Received cash from owner as an additional investment

$($b$)$ Purchased supplies on account

$($c$)$ Paid rent for the current month

$($d$)$ Received cash for services sold to customers

$($e$)$ Returned some defective supplies purchased in $($b$)$

$($f$)$ Paid insurance premiums in advance

$($g$)$ Paid cash to creditor for purchases in $($b$)$

$($h$)$ Charged customers for services sold on account

$($i$)$ Paid cash to a customer as a refund for an overcharge

$($j$)$ Received cash on account from customers

$($k$)$ Owner withdrew cash for personal use

$($l$)$ Recorded the cost of supplies used during the year

$($m$)$ Received invoice for electricity used

$($n$)$ Paid wages

$($o$)$ Purchased a truck for cash