Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30: Accounts Payable Buildings Cash Common Stock Equipment Land Notes Payable (long-term) Retained Earnings Supplies $ 21,400 183,000 42,750 185,000 126,500 278,000 3,750 436,500 16,400 During the month of July, the company had the following activities: a. Issued 4,300 shares of common stock for $430,000 cash. b. Borrowed $143,000 cash from a local bank, payable in two years. c. Bought a building for $223,500; paid $102,500 in cash and signed a three-year note for the balance d. Paid cash for equipment that cost $227,000. e. Purchased supplies for $50,750 on account