On January 2, Winters Company received a machine that the company had ordered with an invoice price of $85,000. Freight costs of $1,000 were paid by the vendor per the sales agreement. The company exchanged the following on January 2 to acquire the machine: 1. Issued 2,000 shares of Winters Company common stock, par value 51 (market value, $3,50 per share) 2. Signed a note payable for $60,000 with an 11.5 percent interest rate (principal plus interest are due April 1 of the current year) 3. The balance of the invoice price was on account with the vendor, to be paid in cash by January 12 4. On January 3, Winters Company paid $2,400 cash for idstallation costs to prepare the machine for use. 5. On January 12, Winters Company paid the balance due on its accounts payable to the vendor, Indicate the effects of the purchase and subsequent cash payment on the accounting equation (Enter decreases to account categories as negative amounts.)