The analytical framework used to evaluate transactions is reproduced below:

Cash

+

Non-Cash Assets

=

Liabilities

+

Contributed Capital

+

Accumulated Other Comprehensive Income

+

Retained Earnings

Using this analytical framework indicate the effect of each of the following transactions for Wisco Corporation:

1.	Wisco sold merchandise for $225,000 on account which cost $170,000 to manufacture.
2.	Wisco purchased for cash $110,000 of raw material inventory.
3.	The company paid $25,000 in advance for an advertising campaign that would be aired next year.
4.	Wisco paid its employees $15,000 for the month.
5.	The company purchased $7,000 of supplies on account.
6.	Wisco issued $25,000 of long-term debt.
7.	The company used $10,000 of excess cash to purchase marketable securities.
8.	Wisco purchased a machine for $22,000 in cash.
9.	At the end of the year Wisco paid dividends of $5,000.
10.	At the end of the year the marketable securities that Wisco purchased in transaction 7 were now worth $11,500.
11.	Depreciation for the period was $1,500.