Harrigan Service Company, Inc., was incorporated by lan Harrigan and five other managers. The following activities occurred during the year a. Received $62,400 cash from the managers, each was issued 1,040 shares. b. Purchased equipment for use in the business at a cost of $20,000, 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 $240 per week for cleaning the corporate offices, beginning next week. d. lan Harrigan borrowed $12,000 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