Show the effect, if any, of the transaction entry or adjustment on the appropriate balance sheet category or on the income statement by entering the amount and indicating whether it is an addition (+) or a subtraction (?). Column headings reflect the expanded balance sheet equation; items that affect net income should not be shown as affecting owners' equity. In some cases, only one column may be affected because all of the specific accounts affected by the transaction are included in that category. Transaction a has been completed as an illustration.

a.	During the month, Supplies Expense was debited $900 for supplies purchased. The cost of supplies used during the month was $700. Record the adjustment to properly reflect the amount of supplies used and supplies still on hand at the end of the month.
b.	Independent of transaction a, assume that during the month, Supplies (asset) was debited $900 for supplies purchased. The total cost of supplies used during the month was $700. Record the adjustment to properly reflect the amount of supplies used and supplies still on hand at the end of the month.
c.	Received $400 of cash from clients for services provided during the current month.
d.	Paid $250 of accounts payable.
e.	Received $150 of cash from clients for revenues accrued at the end of the prior month.
f.	Received $450 of interest income accrued at the end of the prior month.
g.	Received $600 of interest income for the current month.
h.	Accrued $350 of interest income earned in the current month.
i.	Paid $950 of interest expense for the current month.
j.	Accrued $300 of interest expense at the end of the current month.
k.	Accrued $1,250 of commissions payable to sales staff for the current month.

Transaction/Situation Assets = Liabilities + Owners Equity Net Income

A.	+200					+200
B.
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L.