2) Using the Horizontal Equation below, show the impact to Jacobson Co. of the following transactions: a. Jacobson Co. borrows $316,000 from the bank. b. Jacobson Co. pays $22,000 cash for salaries. c. Jacobson Co. purchases lawn equipment for $95,000. d. Jacobson Co. sells lawn services to customers for $52,000 cash. e. The equipment purchased in C. is now worth $100,000. f. Jacobson Co. pays $18,000 in cash dividends to its owners. Liablities + Assets Stockholders' Equity Cash Equipment Earnings Notes Payable Common Stock Retained