For each of the following items, indicate whether or not that item would be considered to be a transaction at Highpoint Lawn Maintenance.
a) Highpoint Lawn Maintenance files its articles of incorporation with the state.
b) Highpoint Lawn Maintenance acquires a new lawn tractor by signing a note payable with the lawn equipment company.
c) Molly Anderson, a customer, signs a contract for next season's lawn service with Highpoint Lawn Maintenance.
d) Highpoint Lawn Maintenance pays its employees an annual bonus on December 31.
e) A customer, Billy Harrison, gives Highpoint Lawn Maintenance a check for $540 to prepay for his lawn maintenance contract for the upcoming season.
f) Highpoint Lawn Maintenance pays $250 for last month's electric bill.
g) Highpoint Lawn Maintenance selects a new supplier for its lawn chemicals.
h) The controller for Highpoint Lawn Maintenance pays the bill for a catered lunch at its annual training event for employees.