Bank AccountDr.$3,940 To Borrowings Account (Being borrowed amount from bank on a note due in six months.) 2Cash AccountDr.$4,630 To Equity Share Capital (Being common stock issued against cash received from investors.) 3Equipment AccountDr.$1,000 To Cash Account To Loan Taken on Equipment (Being equipment bought against $200 paid in cash and rest on a note due in one year.) 4Supplies Expense AccountDr.$300 To Cash Account (Being supplies bought in cash.) 5Supplies Expense AccountDr.$700 To Creditor Account (Being supplies bought on account.)

Prepare T-Accounts of the following transactions.