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, 800 stares of common stock for $480,000 cash. a. Borrowed $155,000 cash from a local bank, payable in four years. b. Bought a building for $204,000; paid $85,000 in cash and signed a three-year note for the balance. c. Paid cash for equipment that cost $109,000 e. Purchased supplies for $109,000 on account. Required: Analyze transactions (a)-(theta) to determine their effects on the accounting equation