Each of the following balance sheet changes is associated with a particular transaction:
a. Cash decreases by $22,000 and land increases by $22,000.
b. Cash decreases by $9,000 and retained earnings decreases by $9,000.
c. Cash increases by $100,000 and common stock increases by $100,000.
d. Cash increases by $15,000 and notes payable increases by $15,000.
Describe each transaction listed above.