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 $ 24,900 104,200 30,200 194,000 132,000 Land Notes Payable (long-term) Retained Earnings Supplies $ 214,000 4,800 266,000 8,400 During the month of July, the company had the following transactions: a. Issued 3,720 shares for $372,000 cash. b. Borrowed $118,000 cash from a local bank, payable in two years. c. Bought a factory building for $210,000; paid $96,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $228,000. e. Purchased supplies for $34,200 on account. Required: 1. Analyze transactions (a)-(e) to determine their effects on the accounting equatioh (Enter any decreases to account balances with a minus sign.)