1. Bought office equipment at a cost of $3,200. Paid cash. 2. Collected $5,200 of accounts receivable. 3. Paid $2,900 of accounts payable. 4. Borrowed $20,000 from a bank. Signed a note payable for that amount. 5. Purchased two trucks for $27,000. Paid $14,000 cash and signed a note payable for the balance. 6. Sold additional stock to investors for $81,000. Required: b. Record the effects of each of the six transactions in the preceding tabular arrangement. (Enter decreases to accounts as a negative.) Liabilities Cash Assets Accounts Office Receivable Equipment $ 13,900 $ 3,800 Trucks Notes Payable $ 20,000 Accounts Payable $ 10,200 Owners' Equity Capital Stock $ 65,000 December 31 balances HA 9,500 $ 68,000 1. $ 9,500 $ 13,900 $ 3,800 $ 68,000 $ 20,000 $ 10,200 $ 65,000 Balances 2. Balances $ 9,500 $ 13,900 $ 3,800 $ 68,000 $ 20,000 $ 10,200 $ 65,000 3. Balances $ 9,500 $ 13,900 $ 3,800 $ 68,000 $ 20,000 $ 10,200 $ 65,000 4. $ 9,500 $ 13,900 $ $ 3,800 $ 68,000 $ 20,000 $ 10,200 $ 65,000 01 Balances . Balances 6. Balances $ 9,500 $ 13,900 $ 3,800 $ 68,000 $ 20,000 $ CA 10,200 $ 65,000 $ 9,500 $ 13,900 $ 3,800 $ 68,000 $ 20,000 10,200 $ 65,000