The following unrelated events are typical of those experienced by business entities:

1.	Acquire cash by issuing common stock.
2.	Pay other operating supplies expense.
3.	Agree to represent a client in an IRS audit and to receive payment when the audit is complete.
4.	Receive cash from customers for services rendered.
5.	Pay employee salaries with cash.
6.	Pay back a bank loan with cash.
7.	Pay interest to a bank with cash.
8.	Transfer cash from a checking account to a money market account.
9.	Sell land for cash at its original cost.
10.	Pay a cash dividend to stockholders.
11.	Learn that a financial analyst determined the companys price-earnings ratio to be 26.
12.	Borrow cash from the local bank.
13.	Pay office supplies expense.
14.	Make plans to purchase office equipment.
15.	Trade a used car for a computer with the same value.

Required

Identify each of the events as an asset source, use, or exchange transaction. Indicate for each event whether total assets would increase, decrease, remain unchanged (No effect), or will not applicable (NA). Organize your answer according to the following table. The first event is shown in the table as an example.

events	type of event	efect in total assets
1.	assets source	Increase
2.
3.
4.

etc...