Harrigan Service Company, Inc., was incorporated by lan Harrigan and five other managers. The following activities occurred during the year: a. Received $61,200 cash from the managers; each was issued 1,020 shares. b. Purchased equipment for use in the business at a cost of $16,000; 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 $180 per week for cleaning the corporate offices, beginning next week. d. lan Harrigan borrowed $11,000 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. Beg. bal. a. Cash 0 61,200 End. bal. 61,200 Beg. bal. Equipment 0 End. bal. Note Payable Contributed Capital Beg. bal. 0 Beg. bal. 0 End. bal. End. bal.