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Current Attempt in Progress Show the effect of each of the following transactions on the basic accounting equation. The company's fiscal year end is December 31. a. f. On January 1, the company issued shares for $87,000. b. On January 1, the company borrowed $ 71,000 from the bank c. On January 1, the company bought equipment for $12.700 cash. d. Purchases of inventory on account during the year totalled $ 90,800. e Sales for the year totalled $ 147,000, of which $ 26,700 was for cash and the remainder was on account. The cost of the products sold from inventory during the year in transaction (e) was $ 84,400. & Payments to suppliers for inventory purchases totalled $ 73,000 during the year. h. Collections on account from customers totalled $ 117,100 for the year. Employees earned wages of $ 51.200 during the year. All of the wages were paid by the end of the year except the wages for the last week in December, which totalled $ 1,600 i On December 31, the company paid the interest on the bank loan in transaction (a). The interest rate is 8%. k Dividends were declared and paid in the amount of $ 1.400. On December 31, the company recorded depreciation on the equipment, using the straight-line method. The equipment had an estimated useful life of six years and an estimated residual value of $ 1.270. 1. Cash Accounts Receivable Inventory Equipment bi d. 4C Clear Accounts Payable Wages Payable Loan Payable Common Shares Retained