9 A company receives $10 million cash from investors in exchange for new common shares. Several weeks later, the company buys a $25 million machinery using all of the cash from the issuance of shares and signing a promissory note for the remainder. The accounts involved in these two transactions are: A. Long-term investments; cash; equipment; and accounts payable. B. Shareholders' equity; cash; long-term investments; and notes payable. C. Contributed capital; cash; equipment; and notes payable. Page 12