Marshal Inc. was incorporated as a private company in Germany. During the month of September, the company had the following transactions:
a.	Borrowed $106,000 cash from a local bank, payable in two years.
b.	Bought a factory building for $198,000; paid $90,000 in cash and signed a three-year note for the balance.
c.	Paid cash for equipment that cost $216,000.
d.	Purchased supplies for $32,400 on account.
Required:
PART 1
Analyze transactions (a)(d) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign.)
	ANALYZE
	Assets	=	Liabilities	+	Stockholders' Equity
PART 2
Record the transaction effects determined in requirement 1 using a journal entry format. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
	RECORD
	DATE	Account Titles	Debit	Credit
PART 3
Summarize the journal entry effects from requirement 2 using T-accounts. (Mention Debit and Credit on the correct sides along with the totals)
	SUMMARIZE
	Account Name		Account Name		Account Name
	Account Name		Account Name		Account Name