Model trains for sale to toy stores are produced by Whistle Stop Incorporated, a small manufacturing company. Whistle Stop also has a small service department that repairs customers' model trains for a fee. The company has been in business for five years. At the end of the most recent year, 2016, the accounting records reflected total assets of $510,000 and total abilities of $210,000. During the current year, 2017 the following summarized events occurred a. Issued additional shares for $105.000 cash b. Borrowed $122.000 cash from the bank and signed a ten-year note. c Built an addition on the factory for $202.000 and paid cash to the contractor d. Purchased equipment for the new addition for $33,000. paying $3.300 in cash and signing a note due in samonths for the balance e Returned a $3,300 piece of equipment, from (d), because it proved to be defective received a reduction of the note payable Purchased a delivery truck (equipment) for $10,500, paid $5,000 cash and signed a nine month note for the remainder 9. A shareholder sold $6,000 worth of his shares in Whistle Stop Incorporated to his neighbour Required: 1. Complete the spreadsheet given below, for increases and decreased in each account. The first transaction is used as an example. (Enter any decreases to account balances with a minus sign.) Transaction Assets Equipment Building Notes Payable Cash 105.000 105,000 b c d 1 105.000 105,000 2. Did you include event to in the spreadsheet? E CD 03 DELL