a. Recelved $16,500 cosh from owners and issued stock to them. b. Borrowed $13,500 cash from a bank and signed a note due later this year. c. Bought and recelved $1,450 of equipment on account. d. Purchased land for $25,000; paid $2,300 in cash and signed a long-term note for $22,700. e. Purchased $9,500 of equipment; paid $2,300 in cash and charged the rest on account. Required: accounting equation. (Enter any decreases to account balances with a minus sign.)