e. Issued an additional 2,200 shares of $0.50 par value common stock for $19,000 cash. f. Borrowed $14,000 cash from a local bank, payable in three months. g. Purchased a patent (an intangible asset) for $1,900 cash. h. Built an addition to the factory for $29,000; paid $8,300 in cash and signed a three-year note for the balance. i. Returned defective equipment to the manufacturer, receiving a cash refund of $2,900. equired: \& 2. Post the current year transactions to T-accounts for each of the accounts on the balance sheet