On 15. February 2021, Sally Brodenhorf began a new business called "Green Side, which provides green gadgets for big companies . The following six transactions were completed by the business during February. (A) Issued to Peter 2.000 shares of capital stock in exchange for his investment of $100,000 cash. (B) Purchased land and a small building for $90,000, paying $60,000 cash and signing a note payable for the balance. The land was considered to be worth $35,000 and the building $55,000. (C) Purchased some equipment for $20,000 from PizzaKitchen, Inc. Paid $11,000 cash and agreed to pay the balance within 30 days. (D) Purchased a motorcycle on credit for $3,100 to be used for making deliveries to customers. Sally agreed to make payment to "Motorcycle INC", Inc. within 10 days. (E) Paid in full the account payable to "Motorcycle INC" (F) Borrowed $15,000 from a bank and signed a note payable due in six months.

Please create all Ledger-accounts necessary and record the above transactions directly in the appropriate T accounts. Identify each entry in a T account with the letter shown for the transaction.