PA2-2 (Algo) Recording Transactions (in a Journal and T-Accounts); Preparing a Trial Balance; Preparing and Interpreting the Balance Sheet [LO 2-1, LO 2-2, LO 2-3, LO 2-4, LO 2-5] [The following information applies to the questions displayed below] Deliberate Speed Corporation (DSC) was incorporated as a private company. The company's accounts included the following at June 30 : During the month of July, the company had the following activities: a. Issued 4,600 shares of common stock for $460,000 cash. b. Borrowed $189,000 cash from a local bank, payable in two years. c. Bought a building for $202,000; paid $85.000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $277,000. e. Purchased supplies for $45,750 on account. 1. Analyze transactions (a)-(e) to determine their effects on the accounting equation. (Enter any decreases to account bolances with o minus sign.)