Transactions that affect earnings do not necessarily affect cash. Identify the effect, if any, that each of the following transactions would have upon cash and net income. The first transaction has been completed as an example. (If an amount reduces the account balance then enter with negative sign preceding the number eg. -15,000 or parentheses eg. (15,000).) Cash -$102 Net Income $0 (2) Purchased $102 of supplies for cash. (b) Recorded an adjustment to record use of $27 of the above supplies. (c) Made sales of $1,326, all on account. | (d) Received $316 from customers in payment of their accounts. (e) Purchased equipment for cash, $2,550. (f) Recorded depreciation of building for period used, $612