During a short period after December $31,$ Phillips Truck Rental had the following transactions. $1.$ Bought office equipment at a cost of $\backslash (\backslash$$ $2,700\backslash ).$ Paid cash. $2.$ Collected $\backslash (\backslash$$ $5,800\backslash )$ of accounts receivable. $3.$ Paid $\backslash (\backslash$$ $3,300\backslash )$ of accounts payable. $4.$ Borrowed $\backslash (\backslash$$ $20,000\backslash )$ from a bank. Signed a note payable for that amount. $5.$ Purchased two trucks for $\backslash (\backslash$$ $26,000\backslash ).$ Paid $\backslash (\backslash$$ $13,000\backslash )$ cash and signed a note payable for the balance. $6.$ Sold additional stock to investors for $\backslash (\backslash$$ $89,000\backslash ).$ Required: b$.$ Record the effects of each of the six transactions in the preceding tabular arrangement. $($Enter decreases to accounts as a negative.$)$