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What is the financial Statement Impact of the following transaction: DR CR Account Shipping Expense Cash 400 400 A SE R E NI CF Option

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What is the financial Statement Impact of the following transaction: DR CR Account Shipping Expense Cash 400 400 A SE R E NI CF Option A -400 -400 400 -400 -OA L SE R E NI CF Option B -400 -400 400 -400 A L SE R E NI CF Option C 400 400 -400 400 +OA L SE R E NI CF Option D -400 -400 -OA Option E None of the above

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