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 $ 28,200 194,000 49,000 145,000 157,000 291,000 6,400 526,300 14,900 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. Required: 1. Analyze transactions (a)-(e) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign.) = + Cash 49,000 Supplies 14,900 Assets Buildings Equipment 194,000 157,000 Land 291,000 Liabilities Accounts Notes Payable Payable 28,200 6,400 Stockholder's Equity Common Retained Stock Earnings 145,000 526,300 Beg. a. d. e. End