Show the effect of each of the following independent accounting events on the financial statements using a horizontal statements model like the following one. Use + for increase, − for decrease, and NA for not affected. The first event is recorded as an example.

a. Issued a bond at a premium.
b. Made an interest payment on a bond that had been issued at a premium and amortized the premium.
c. Borrowed funds using a line of credit.
d. Made an interest payment for funds that had been borrowed against a line of credit.
e. Made a cash payment on a note payable for both interest and principal.
f. Issued a bond at face value.
g. Made an interest payment on a bond that had been issued at face value.
h. Issued a bond at a discount.
i. Made an interest payment on a bond that had been issued at a discount and amortized the discount.

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Balance Sheet Income Statement Statement of Cash Event No. Exp. Assets = Llab. + Stk. Equity = Net Inc. Rev. Flows NA 1. NA NA NA FA +