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

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

1. Issued 3,960 shares for $396,000 cash.
2. Borrowed $94,000 cash from a local bank, payable in two years.
3. Bought a factory building for $186,000; paid $84,000 in cash and signed a three-year note for the balance.
4. Paid cash for equipment that cost $204,000.
5. Purchased supplies for $30,600 on account.

Required:

minue cien 1

1. Analyze transactions (a)-(e) to determine their effects on the accounting equation.