as a private company. The company's accounts included the following at June 30: Accounts Payable Buildings Cash Common Stock Equipment Land Notes Payable (long-term) Retained Earnings Supplies $ 20,600 192,000 60,250 205,000 157,500 207,000 3,400 404,250 16,500 During the month of July, the company had the following activities: a. Issued 4,200 shares of common stock for $420,000 cash. b. Borrowed $194,000 cash from a local bank, payable in two years. c. Bought a building for $265,250: paid $97,250 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $282,000. e. Purchased supplies for $37,250 on account Debit Beginning Balance Cash Ending Balance Credit Equipment Debit Credit Beginning Balance Ending Balance Debit Beginning Balance Land Ending Balance Supplies Debit Credit Beginning Balance Ending Balance Buildings Debit Credit Beginning Balance Ending Balance Accounts Payable Credit Debit Credit Beginning Balance Ending Balance Debit Credit Beginning Balance Ending Balance Debit Beginning Balance Ending Balance Retained Earnings Credit Debit Credit Beginning Balance Ending Balance Notes Payable Common Stock Debit Credit Debit Credit Beginning Balance Beginning Balance Ending Balance Retained Earnings Debit Credit Beginning Balance Ending Balance Ending Balance