Indicate whether the following actions would (+) increase, (-) decrease, or (0) not affect a company's total assets, liabilities, and stockholders' equity. 
Definitions:
Gross Sales
Gross sales represent the total sales revenue of a company, without deducting any sales returns, allowances, or discounts.
Direct Expense
Expenses that can be directly tied to the production or sale of specific goods or services.
Traceable
Capable of being traced or tracked to a specific source or activity.
Department
A division within a business or organization tasked with particular functions or responsibilities.
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