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Exercise 5: Affecting or not affecting P+L Decide whether the following business transactions are affecting or not affecting the profit and loss account. Purchase of land by cash O Affecting the P+L O Not affecting the P+L Payment of the monthly personnel expenses Affecting the P+L O Not affecting the P+L Purchase of desks on credit O Affecting the P+L O Not affecting the P+L Customer is paying his outstanding invoice by bank O Affecting the P+L Not affecting the P+L Depreciation of a company car Affecting the P+L O Not affecting the P+L Conversion of current liabilities to banks in long-term liabilities to banks Affecting the P+L O Not affecting the PL