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For each of the transactions listed below, record whether it would result in an increase or decrease in assets, liabilities, and/or net assets.
| Assets | Liabilities | Net Assets |
Transaction | Up | Down | Up | Down | Up | Down |
- Earns revenue by satisfying a performance obligation
| | | | | | |
- Receives a donor pledge
| | | | | | |
- Purchase supplies with cash
| | | | | | |
- Purchases supplies with cash
| | | | | | |
- Purchases supplies on account
| | | | | | |
- Takes out a loan
| | | | | | |
- Receives payment on a pledge
| | | | | | |
- Makes a payment on an amount it owes
| | | | | | |
- Pre-pays for insurance
| | | | | | |
- Uses prepaid insurance
| | | | | | |
- Uses supplies
| | | | | | |
- Uses capitol asset
| | | | | | |
- Receives cash in advance of providing goods or services to a client
| | | | | | |
- Provides goods and services to a client in exchange for a cash payment that was made in advance
| | | | | | |
- Employs workers who can ear wages
| | | | | | |
- Pays employee wages that have been earned
| | | | | | |
- Deems a portion of the pledge uncollectable
| | | | | | |
- Pays interest on a loan
| | | | | | |
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