Harrigan Service Company, Inc., was incorporated by lan Harrigan and five other managers. The following activities occurred during the year: a. Recelved $67,800 cash from the managers; each was issued 1,130 shares. b. Purchased equipment for use in the business at a cost of $38,000; one-fourth was paid in cash and the company signed a note for the balance (due in six months). c. Signed an agreement with a cleaning service to pay it $510 per week for cleaning the corporate offices, beginning next week. d. Ian Harrigan borrowed $16,500 for personal use from a local bank, signing a one-year note. Required: 1. Create T-accounts for the following accounts: Cash, Equipment, Note Payable, and Contributed Capital. Beginning balances are zero. For each of the above transactions, record its effects in the appropriate T-accounts. Include referencing and totals for each T. account