Bearings & Brakes Corporation (B&B) was incorporated as a private company. The companys accounts included the following at June 30: Accounts Payable $ 85,000 Buildings 620,000 Cash 102,000 Common Stock 290,000 Equipment 172,000 Land 504,000 Notes Payable (long-term) 5,000 Retained Earnings 1,026,000 Supplies 8,000 During the month of July, the company had the following activities: Issued 4,100 shares of common stock for $410,000 cash. Borrowed $120,000 cash from a local bank, payable in four years. Bought a building for $190,000; paid $78,000 in cash and signed a three-year note for the balance. Paid cash for equipment that cost $102,000. Purchased supplies for $102,000 on account. Record the transaction effects determined in part 1 using a journal entry format. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)?