Bearings & Brakes Corporation $($B&B$)$ was incorporated as a private company. The company's accounts included the

following at June $30$ :

During the month of July, the company had the following activities:

Issued $4,000$ shares of common stock for $$400,000$ cash.

Borrowed $$115,000$ cash from a local bank, payable in four years.

Bought a building for $$188,000$; paid $$77,000$ in cash and signed a three$-$year note for the balance.

Paid cash for equipment that cost $$101,000.$

Purchased supplies for $$101,000$ on account.

Required:

Analyze transactions $($a$)-($e$)$ to determine their effects on the accounting equation. $($Enter any decreases to account ba

a minus sign.$)$