Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30: Accounts Payable $ 27,000 Land $217,000 Factory Building Cash Contributed Capital 105,100 31,100 197,000 Notes Payable (long-term) Retained Earnings Supplies 5,400 267,500 8,700 Equipment 135,000 During the month of July, the company had the following transactions: a. Issued 3,660 shares for $366,000 cash. b. Borrowed $124,000 cash from a local bank, payable in two years. c. Bought a factory building for $216,000; paid $99,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $234,000. e. Purchased supplies for $35,100 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.) Transaction a. b. C. d. e. Assets Liabilities Shareholders' Equity