During the month of July, the company had the following activities: a. Issued 3,300 shares of common stock for $330,000 cash. b. Borrowed $80,000 cash from a local bank, payable in four years. c. Bought a building fo r $174,000; paid $70,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $94,000. e. Purchased supplies for $94,000 on account trail balance at July 31