Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30: Accounts Payable Buildings Cash $28,200 194,000 49,000 145, 157,000 291,000 6,400 526,300 14,900 Common Stock Equipment Land Notes Payable (long-term) Retained Earnings Supplies During the month of July, the company had the following activities: a. Issued 5,200 shares of common stock for $520,000 cash. b. Borrowed $112,000 cash from a local bank, payable in two years. c. Bought a building for $207,000; paid $105,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $230,000. e. Purchased supplies for $45,250 on account. Journal entry worksheet