Selected transactions completed by a proprietorship are described below. Indicate the effects of each transaction on assets, liabilities, and owner's equity by inserting "+" for increase and "-" for decrease in the appropriate columns at the right. If appropriate, you may insert more than one symbol in a column.

		A	L	OE
(a)	Received cash from owner as an additional investment	_____	_____	_____
(b)	Purchased supplies on account	_____	_____	_____
(c)	Paid rent for the current month	_____	_____	_____
(d)	Received cash for services sold to customers	_____	_____	_____
(e)	Returned some defective supplies purchased in (b)	_____	_____	_____
(f)	Paid insurance premiums in advance	_____	_____	_____
(g)	Paid cash to creditor for purchases in (b)	_____	_____	_____
(h)	Charged customers for services sold on account	_____	_____	_____
(i)	Paid cash to a customer as a refund for an overcharge	_____	_____	_____
(j)	Received cash on account from customers	_____	_____	_____
(k)	Owner withdrew cash for personal use	_____	_____	_____
(l)	Recorded the cost of supplies used during the year	_____	_____	_____
(m)	Received invoice for electricity used	_____	_____	_____
(n)	Paid wages	_____	_____	_____
(o)	Purchased a truck for cash	_____	_____	_____