Diego Company sells a wide range of goods through two retail stores operating in adjoining cities. Most purchases of goods for resale are on account. Occasionally, a short-term note payable is used to obtain cash for current use. The following transactions were selected from those occurring during 2021: a. On January 10, 2021, purchased merchandise on credit, $31,500; the company uses a perpetual inventory system. b. On March 1, 2021, borrowed $187,500 cash from the bank and signed an interest-bearing note payable at the end of one year, with an annual interest rate of 8 percent payable at maturity. c. On April 5, 2021, sold merchandise on credit, $77,300; this amount included GST of $4,900 and PST of $6,700. The cost of sales represents 70 percent of the sales invoice. Required: 1. Indicate the accounts affected and the amounts of the financial statement effects of these transactions. (Enter any decrease in account balances with a minus sign.) Date Jan. 10, 2021 Mar. 1, 2021 Apr. 5, 2021 Assets Liabilities Shareholders' Equity