Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30: Accounts Payable Factory building Cash Contributed Capital Equipment $ 11,000 Land 100,300 Notes Payable (long-term 26,500 Retained Earnings 181.000 Supplies 119,000 $ 201,600 2,200 259,500 7,100 During the month of July, the company had the following transactions: Issued 3,980 shares for $398,000 cash. b. Borrowed $92,000 cash from a local bank, payable in two years. c. Bought a factory building for $184.000: paid $83.000 in cash and signed a three-year note for the balance d. Pald cash for equipment that cost $202,000, e Purchased supplies for $30,300 on account Required: 1. Analyze transactions (6)-(e) to determine their effects on the accounting equation (Enter any decreases to account balances with a minus sign.) Transaction Assets Liabilities Shareholders' Equity d