a$.$ A $$30,000$ notes payable is retired at its $$30,000$ carrying $($boold$)$ value in exchange for cash.

b$.$ The only changes affecting retained eamings are net income and cash dividends paid.

c$.$ New equipment is acquired for $$64,600$cash.

d$.$ Recelved cash for the sale of equipment that had cost $$55,600,$ yielding a $$2700$gain.

e$.$ Prepaid Expenses and Wages Paryable relate to Operating Expenses on the income statemert.