Assets Liabilities Shareholders' Equity Contributed Retained Earnings Capital All other All Transaction Common Cash assets (Account) liabilities (Account) stock $ 5.000 $5,000 b. 15,000 15,000 Notes payable (5-year) (10,000) 10,000 Land d. 6.500 Accounts receivable 6,500 Revenue 12,000 12,000 Revenue f. (8,000) 8.000 Land 3,500 (3,500) Accounts receivable h. (2,100) (2,100) Expense i. (750) (750) Dividends