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

Cash Net income

a.	Purchased $100 of supplies for cash.	$100	$0
b.	Recorded an adjustment to reflect the use of $20 of the above supplies.
c.	Made sales of $1,300, all on account.
d.	Received $800 from customers in payment of their accounts.
e.	Purchased equipment for cash, $2,500.
f.	Recorded depreciation of building for period used, $600.

Indicate