Alpine Stables Inc. was established on April 1, 2023. The company provides stables, care for animals, and grounds for riding and showing horses. You have been hired as the new assistant controller. The following transactions for April 2023 are provided for your review: a. Received contributions from five investors of $60,000 in cash ($12,000 each), a barn valued at $100,000, and land valued at $90,000. Each investor received 3,000 shares. b. Built a small barn for $62,000. The company paid half the amount in cash on April 1, 2023, and signed a three-year note payable for the balance. c. Provided animal care services to customers, all on credit, for $35,260. d. Rented stables to customers who cared for their own