Each of the transactions listed in the question affects different accounts in different ways. Here is a breakdown of the nature of each transaction and how it affects the accounts:
(a) Purchase of equipment for cash: This transaction causes the Equipment account to increase and the Cash account to decrease.
(b) Payment of wages: This transaction causes the Wages Expense account to increase and the Cash account to decrease.
(c) Collection of accounts receivable: This transaction causes the Cash account to increase and the Accounts Receivable account to decrease.
(d) Sale of merchandise on account: This transaction causes the Accounts Receivable account to increase and the Sales Revenue account to increase.
(e) Payment of rent: This transaction causes the Rent Expense account to increase and the Cash account to decrease.
(f) Receipt of cash from sale of stock: This transaction causes the Cash account to increase and the Common Stock account to increase.
Overall, the nature of each transaction is determined by the activities that cause the accounts to increase and decrease. By understanding how each transaction affects the accounts, you can accurately identify the nature of each transaction.