Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30: Accounts Payable Buildings Cash Common Stock Equipment Land Notes Payable (long-term) Retained Earnings Supplies $ 28,400 114,000 38,000 215,000 162,500 286,000 2,400 370,900 16,200 During the month of July, the company had the following activities: a. Issued 3,900 shares of common stock for $390,000 cash. b. Borrowed $110,000 cash from a local bank, payable in two years. c. Bought a building for $251,750; paid $92,750 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $243,000. e. Purchased supplies for $30,750 on account. Required: 1. Analyze transactions (a)-(e) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign.)