Athletic Performance Company(APC) was incorporated as a private company. The company's accounts included the following at July 1: Accounts Payable Building Cash Common Stock Equipment S 6,750 210,000 369,000 21.750 131,000 9,500 Notes Payable (long-term Retained Earnings Supplies 4,550 a. Issued 2,400 shares of common stock for $240,000 cash. b. Borrowed $49,500 cash from a local bank, payable in two years. c. Bought a building for $197750: paid $59,750 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $192,000. e. Purchased supplies for $18,300 on account