Selected transactions completed by a proprietorship are described below. Indicate the effects of each transaction on assets (A), liabilities (L), and owner's equity (OE) by inserting "+" for increase, "-" for decrease, and "NE" for no effect in the appropriate columns at the right. If appropriate, you may insert more than one symbol in a column.

			A	L	OE
a.		Purchased land with cash
b.		Received cash from customers on account
c.		Determined the amount of supplies used this month
d.		Received cash from owner as additional investment
e.		Paid miscellaneous expense