a$.$ A $$32,000$ note payable is retired at its $$32,000$ carrying $($book$)$ value in exchange for cash.b$.$ The only changes affecting retained earnings are net income and cash dividends paid.c$.$ New equipment is acquired for $$59,000$ cash.d$.$ Received cash for the sale of equipment that had cost $$50,000,$ yielding a $$2,100$ gain. e$.$ Prepaid Expenses and Wages Payable relate to Other Expenses on the income statement.f$.$ All purchases and sales of inventory are on credit.g$.$ Received $$70,000$ cash from issuing $12,200$ shares of common stock