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 $580,000 and total liabilities of $280,000. During the current year, 2017, the following summarized events occurred: a. Issued additional shares for $140,000 cash. b. Borrowed $104,000 cash from the bank and signed a ten-year note. c. Built an addition on the factory for $216,000 and paid cash to the contractor. d. Purchased equipment for the new addition for $54,000, paying $5,400 in cash and signing a note due in six months for the balance. e. Returned a $5,400 piece of equipment, from (d), because it proved to be defective; received a reduction of the note payable. f. Purchased a delivery truck (equipment) for $14,000; paid $5,000 cash and signed a nine-month note for the remainder. g. A shareholder sold $13,000 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.) Assets Liabilities Shareholders' Equity Transaction Contributed Cash Equipment Building Notes Payable Capital Retained Earnings a. 140,000 140,000 b. C. d. e. f.