a. Received $40,000 cash from the company's founders in exchange for common stock b. Purchased land for $12,000, signing a two-year note (ignore interest) c. Bought two used delivery trucks at the start of the year at a cost of $10,000 each: paid $2,000 cash and signed a note due in three years for $18,000 (ignore interest). d Paid $2,000 cash to a truck repair shop for a new motor, which increased the cost of one of the trucks. e. Stockholder Jonah Lee paid $300,000 cash for a house for his personal use. Analyze each item for its effects on the accounting equation of LDS for the year ended December 31. (Enter any decreases to account balances with a minus sign.) Transaction (a) is presented below as an example. The new motor in transaction (d) is treated as an increase to the cost of the truck