At the beginning of 2014, Foster Corp.'s accounting records had the following general ledger accounts an balances. Foster Corp. completed the following transactions during 2014: 1. Purchased land for $9, 500 cash. 2. Acquired $34,000 cash from the issue of common stock. 3. Received $73,000 cash for providing services to customers. 4. Paid cash operating expenses of $41, 100. Borrowed $19,000 cash from the bank Paid a $9, 500 cash dividend to the stockholders. Determined that the market value of the land purchased in event 1 is $44,000. a. Record the transactions in the appropriate general ledger accounts. Record the amounts of revenue expense, and dividends in the Retained Earnings column. Provide the appropriate titles for these accounts in the last column of the table. (Enter any decreases to account balances with a minus sign. Select "NA" if there is no effect on the "Accounts Titles for Retained Earnings".)