Nicole has decided that she is going to start her business, Nicoles Getaway Spa (NGS). A lot has to be done when starting a new business. Here are some transactions that have occurred prior to April 30, 2017. Received $80,000 cash when issuing 8,000 new shares. Purchased some land by paying $2,000 cash and signing a note payable for $7,000 due in 2017. Hired a new esthetician for a salary of $1,000 a month, starting next month. Bought $1,000 in soaps and aromatherapy supplies for the spa on credit. NGS purchased a company car for $18,000 cash (list price of $21,000) to assist in running errands for the business. Nicole sold 100 of her own personal shares to Raea Gooding for $300. Paid $350 of the amount owed in (d). Assuming that the beginning balances in each of the accounts are zero, complete T-accounts to summarize the transactions (a) through (g).