The following events took place in January 2014. Sports Equipment Rentals (SER) rents equipment on an hourly or daily basis to customers. SER prepares monthly financial statements. Match each event with the choice that correctly describes the effect of the transaction on Net Income. Use this selection for the next five questions: January 11: New shareholders contribute $10, 000 to the corporation in exchange for stock. January 14: SER pays employees $3,000 for work during the first 2 weeks of January. January 23: A repairman fixes the copy machine and leaves a bill for $210. The bill will be paid in February. January 31: SER records its monthly depreciation expense of $350 on the equipment. January 31: SER pays the rent for February of $750