Bearings & Brakes Corporation was incorporated as a private company. The companys accounts included the following at June 30: Accounts Payable $85,099 Building 620,000 Cash 102, 000 Common Stock 290,009 Equipment 172,000 Land 504, 000 Notes Payable (long-term) 5,000 Retsined Earnings 1,026,000 Supplies 8,000 During the month of July, the company had the following activities: a. Issued 4,109 shares of common stock for $410,009 cash. b. Borrowed $120,000 cash from a local bank, payable in four years. c. Bought a building for $190,000; paid $78,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $102,000 e. Purchased supplies for $102,000 on Account. Analyze transactions (a)-(e) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign.). Assets, Liabilities, Stockholders Equity