Jenna Aracel, the owner, invested $210,000 cash, office equipment with a value of $10,000, and $73,000 of drafting equipment to launch the company in exchange for common stock. The company purchased land worth $49,000 for an office by paying $9,300 cash and signing a long-term note payable for $39,700. The company purchased a portable building with $54,000 cash and moved it onto the land acquired in b. The company paid $2,200 cash for the premium on an 18-month insurance policy. The company completed and delivered a set of plans for a client and collected $9,500 cash. The company purchased $25,000 of additional drafting equipment by paying $9,900 cash and signing a long-term note payable for $15,100. The company completed $18,000