State whether each event $(1)$ increased, $(2)$ decreased, or $(3)$ had no effect on the total assets of the business. Identify any specific asset affected. If no effect, indicate the reason.

$\backslash$table$[[$Transaction$,\backslash$table$[[$Effect on total$],[$assets$]],\backslash$table$[[$Account affected or why total assets$],[$remain unchanged$]]],[$a$.$ Paid $$400$ cash on accounts payable.,,$],[\backslash$table$[[$b$.$ Made a cash purchase of land for a building site for the$],[$business$,$ $$89,000.]],,],[\backslash$table$[[$c$.$ Sold land and received cash of $$69,000($the land was carried on$],[$the company's books at $$69,000).]],,],[$d$.$ Received $$15,400$ cash from customers on account.,,$],[\backslash$table$[[$e$.$ Purchased medical equipment and signed a $$90,000$ promissory$],[$note in payment.$]],,$