Bailey Delivery Company, Incorporated, was organized in $2021$ in Wisconsin. The following transactions occurred during the year:

A$.$ Received cash from investors in exchange for $12,000$ shares of stock $($par value of $$1\mathrm{.}00$ per share$)$ with a market value of $$10$ per share.

B$.$ Purchased land in Wisconsin for $$19,000,$ signing a one$-$year note $($ignore interest$).$

C$.$ Bought two used delivery trucks for operating purposes at the start of the year at a cost of $$14,000$ each; paid $$4,000$ cash and signed a note due in three years for the rest $($ignore interest$).$

D$.$ Paid $$1,600$ cash to a truck repair shop for a new motor for one of the trucks. $($Increase the account you used to record the purchase of the trucks because the productive life of the truck has been improved$)$

E$.$ Sold one$-$fourth of the land for $$4,750$ to Pablo Development Corporation, which signed a six$-$month note.

F$.$ Stockholder Helen Bailey paid $$28,800$ cash for a vacant lot $($land$)$ in Canada for her personal use.

At the end of the next two years, Bailey Delivery Company reported the following amounts on its balance sheets: $1.$ Using the T$-$accounts, record the effects of transactions by Bailey Delivery Company.