The cumulative effect of transaction #9 is an: Increase in SHE of $3,100 A. Increase in expenses of $3,100 B. Increase in assets of $1,600 C. Decrease in retained earnings of $1,500 OD Increase in assets of $3,100 E. 9 7-Feb Cash 3,100 Sales Revenue 3,100 COGS 1,500 Inventory - Concession 1,500