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For each of the following transactions indicate the effect on the cash balance. Use + for increase, - for decrease, and 0 for no effect.
________ a. Payment of cash dividends
________ b. Payment of interest
________ c. Sale of treasury stock
________ d. Conversion of debt to common stock
________ e. Payment of accounts payable
________ f. Payment of salaries
________ g. Receipt of cash dividends
________ h. Sale of merchandise for cash
________ i. Acquisition of a patent by issuing common stock
________ j. Purchase of land
________ k. Receipt of stock dividends
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