During the month of July, the company had the following activities: a. Issued 3,700 shares of common stock for $370,000 cash. b. Borrowed $100,000 cash from a local bank, payable in four years. c. Bought a building for $182,000; paid $74,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $98,000. e. Purchased supplies for $98,000 on account. Analyze transactions (a)(e) to determine their effects on the accounting equation. (Enter any decreases to a a minus sign.)