Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30:

Accounts Payable$24,000Buildings150,000Cash56,250Common Stock140,000Equipment161,000Land219,000Notes Payable (long-term)6,950Retained Earnings431,600Supplies16,300

During the month of July, the company had the following activities:

1. Issued 6,600 shares of common stock for $660,000 cash.
2. Borrowed $178,000 cash from a local bank, payable in two years.
3. Bought a building for $235,000; paid $84,000 in cash and signed a three-year note for the balance.
4. Paid cash for equipment that cost $245,000.
5. Purchased supplies for $51,250 on account.

How do I Summarize the journal entry effects from using T-accounts.