For each of the following items, indicate whether that item would be considered to be a transaction at Gerbig Pet Grooming Corporation.

a. A customer, Layne Gracen, gives Gerbig a check for $620 to prepay for her dog’s grooming appointments for the upcoming year.

b. Gerbig pays $310 for last month’s electric bill.

c. Gerbig selects a new supplier for its shampoos and conditioners.

d. The controller for Gerbig pays the bill for a catered lunch at its annual training event for employees.

e. Gerbig files its articles of incorporation with the state.

f. Gerbig acquires a new stainless steel tub by signing a note payable with PetStar, a supplier of pet grooming supplies and products.

g. Maggie Cramer, a customer, signs a contract for next year’s dog grooming with Gerbig.

h. Gerbig pays its employees an annual bonus on December 31.