Six events pertaining to financial assets are described as follows:
a. Invested idle cash in marketable securities and classified them as available for sale.
b. Collected an account receivable.
c. Sold marketable securities at a loss (proceeds from the sale were equal to the market value reflected in the last balance sheet).
d. Determined a particular account receivable to be uncollectible and wrote it off against the
Allowance for Doubtful Accounts.
e. Received interest earned on an investment in marketable securities (company policy is to recognize interest as revenue when received).
f. Made a fair value adjustment increasing the balance in the Marketable Securities account to reflect a rise in the market value of securities owned.
Indicate the effects of each transaction or adjusting entry upon the financial measurements in the four column headings listed below. Use the code letters I for increase, D for decrease, and NE for no effect. Cash flow classifications were discussed in Chapter2.

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Total Assets Net Income Operating Cash Flow Nonoperating Cash Flow Transaction