a. Received $44, 000 cash from the investors who organized Down.com Corporation. b. Borrowed $17, 000 cash and signed a note due in two years. c. Ordered equipment costing $12, 000. d. Purchased $8, 000 in equipment, paying $3, 000 in cash and signing a six-month note for the balance. e. Received the equipment ordered in (c), paid for half of it, and put the rest on account. E2-11 Recording Journal Entries and Preparing a Classified Balance Sheet [LO 2-1, LO 2-3, LO 2-5] Required: Summarize the financial effects of items (a)-(e) in a table. (Enter any decreases to account balances with a minus sign.)