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 $ 25,000 104,500 30,500 195,000 133,000 Land Notes Payable (long-term) Retained Earnings Supplies $ 215,000 5,000 266,500 8,500 During the month of July, the company had the following transactions a, issued 3.700 shares for $370,000 cash. b. Borrowed $120,000 cash from a local bank payable in two years. c Bought a factory building for $212.000 pald $97,000 in cash and signed a three-year note for the balance, d. Paid cash for equipment that cost $230,000 e Purchased supplies for $34.500 on account, Required: 1. Analyze transactions (0)-(e) to determine their effects on the accounting equation (Enter any decreases to account balances with a minus sign .) Transaction Assets Liabilities Shareholders' Equity