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The following transactions apply to Stegall Co. for 2014, its first year of operations. 1. Received $37,000 cash in exchange for issuance of common stock. 2. Secured a $115,000, 10-year installment loan from First Bank. The interest rate was 6 percent and annual payments are $15, 324. 3. Purchased land for $22,000. 4. Provided services for $110.000 cash. 5. Paid other operating expenses of $39,000. 6. Paid the annual payment on the loan. a. Organize the transaction data in accounts under an accounting equation. (Enter any decreases to account balances with a minus sign. Select "NA" if there is no effect on the "Accounts Titles for Retained Earnings".)