The following table shows the effects of transactions 1 through 5 on the assets, liabilities, and equity of Mulan’s Boutique.

Identify the explanation from a through j that best describes each transaction 1 through 5.

a. The company purchased $1,000 of supplies on credit.

b. The company collected $1,900 cash from an account receivable.

c. The company sold land for $4,000 cash.

d. The company paid $1,000 cash for land.

e. The company purchased supplies for $1,000 cash.

f. The company purchased land for $4,000 cash.

g. The company billed a client $1,900 for services provided.

h. The company paid $1,000 cash toward an account payable.

i. The owner invested $1,900 cash in the business in exchange for its common stock.

j. The company sold supplies for $1,900 on credit.