Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30: Accounts Payable $ 10,000 Land $ 200,000 Building Cash 100,000 26,000 Contributed Capital Equipment 180,000 Notes Payable (long-term) Retained Earnings Supplies 2,000 259,000 7,000 118,000 During the month of July, the company had the following transactions: a. Issued 4,000 shares for $400,000 cash. b. Borrowed $90,000 cash from a local bank, payable in two years. c. Bought a factory building for $182,000; paid $82,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $200,000. e. Purchased supplies for $30,000 on account.