For Each of the Following Items Indicate Whether the Transactions

For each of the following items indicate whether the transactions listed below increased (+), decreased (-) or had no effect (0) by inserting the appropriate symbol.
? $\begin{array}{|l|l|c|c|c|c|c|} \hline&&\text { Net } &&&\text { Owners' }& \text { Cash } \\ &&\text { Income } & \text { Assets } & \text { Liab. } & \text { Equity }&\text { Flows }\\\hline\text { (a) } & \text { Record depreciation expense } & \\\hline \text { (b) } & \text { Sold equipment for cash at a } & \\&\text { loss } & \\\hline \text { (c) } & \text { Recorded loss on impaired } & \\ & \text { goodwill } \\\hline \text { (d) } & \text { Recorded depletion expense } & \\\hline & \text { Recorded a capital } \\\text { (e) } & \begin{array}{l}\text { expenditure and issued a note } \\\text { payable }\end{array} & \\\hline\end{array}$