Which two of the following transactions do not have the identical effect on the accounting equation?

a) ii, vii

b) iii, v

c) iv, ix

d) vi, viii

i. Receive cash from clients on account. ii. Initial contribution by the owner with cash. iii. Pay cash to reduce an outstanding accounts payable. iv. Purchase supplies with cash. V. Pay cash to reduce an outstanding notes payable. vi. Purchase supplies on credit. vii. Additional contribution by an owner with cash. viii. Purchase inventory with a notes payable. ix. Pay expenses with cash. Owner withdraws money from the company for personal use. X