a$.$ Issued $3,300$ shares of common stock for $$330,000$ cash.

b$.$ Borrowed $$52,750$ cash from a local bank, payable in two years.

c$.$ Bought a building for $$193,500$; paid $$59,500$ in cash and signed a three$-$year note for the balance.

d$.$ Paid cash for equipment that cost $$148,000.$

e$.$ Purchased supplies for $$18,400$ on account.

$4.$ Prepare a trial balance at July $31.$ Include Retained Earnings on the balance sheet even though the account has a zero balar