Stacey's Piano Rebuilding Company has been operating for one year (2019). At the start of 2020, its statement of earnings accounts had zero balances and the account balances on its statement of financial position were as follows: Cash Accounts receivable Supplies Equipment Land Building $ 16,000 Accounts payable 56,000 Deferred revenue (deposits) 3,600 Note payable (due in three years) 22,000 Contributed capital 18,000 Retained earnings 70,000 The following transactions occurred in January 2020: a. Received a $620 deposit from a customer who wanted her piano rebuilt. b. Rented a part of the building to a bicycle repair shop; received $620 for rent in January. c. Rebuilt and delivered five pianos to customers who paid $17,200 in cash. d. Received $9,200 from customers as payment on their accounts. e. Received an electric and gas utility bill for $540 to be paid in February. f. Ordered $920 in supplies. g. Paid $3,100 on account to suppliers. h. Received from Sam Mensa, the major shareholder, a $970 tool (equipment) to use in the business in exchange for the company's shares. i. Paid $9,100 in wages to employees for work in January. j. Declared and paid a cash dividend of $3,600. k. Received and paid for the supplies ordered in (f). Required: Use the following chart to identify whether each of the transactions in results in a cash flow effect from operating (O), investing (I), or financing (F) activities, and indicate the effect on cash (+ for increase and - for decrease). If there is no cash flow effect, write "none." The first transaction is provided as an example. (Enter any decreases to account balances with a minus sign.) Transaction Type of Activity Effect on Cash a. b. c. (O, I, or F) Flows $ 620