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 (o) by inserting the appropriate symbol.
$\begin{array}{|l|l|l|l|l|l|}\hline&&&&&\text { Ownters' }&\text { Cash }\\&&\text { Net Income}& \text { Assets }&\text { Liab. }&\text { Equity}&\text { Flows }\\ \hline \text { (a) } &\text { Record depreciation expense } & \\\hline \text { (b) }&\text { Sold equipment for cash at a loss } & \\\hline \text { (c) }& \text { Recorded loss on impaired goodwill } & \\\hline\text { (d) }& \text { Recorded depletion expense } & \\\hline \text { (e) }&\text { Recorded a capital expenditure and issued a note } & \\&\text { payable } & \\\hline\end{array}$