a. Paid one-half of the principal on the long-term note payable. b. Sold $1,300 of the investments for $1,300 cash. c. Sold one-half of the property and equipment for $1,550 cash. d. Borrowed $2,600 from the bank and signed a note promising to pay the principal and interest at an annual rate of 5 percent in three years e. Pald $560 in dividends to shareholders. Cash 1,600 Beg. bal. Short-Term Investments 2,600 Beg. bal End, bal. 1,600 End. bal. 2,600 Property and Equipment 3,100 Beg, bal Short-Term Notes Payable 2,800 Beg. bal End, bal 3,100 2,800 End, bal Long-Term Notes Payable 900 Begbal Contributed Capital 1,060 Beg bal 900 End, bal 1,060 End, bal Retained Earnings