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Carolan Delivery Company, Inc., was organized in 2019 in New York. The following transactions occurred during the year. a. Recelved cash from investors in exchange for 10,000 shares of stock (par value of $1.00 per share) with a market value of $8 per share. b. Purchased land in New York for $21,000, signing a one-year note (ignore interest). c. Bought two used delivery trucks for operating purposes at the start of the year at a cost of $14,000 each; paid $5,000 cash and signed a note due in three years for the rest (ignore interest). d. Pald $1,800 cash to a truck repair shop for a new motor for one of the trucks. (Increase the account you used to record the purchase of the trucks because the productive life of the truck has been improved) e. Sold one-fourth of the land for $5,250 to James Development Corporation, which signed a six-month note. f. Stockholder Margaret Carolan paid $29,000 cash for a vacant lot (land) in Mexico for her personal use. 1. Using the T-accounts, record the effects of transactions (a) through (f) by Carolan Delivery Company. Cash Short-Term Notes Receivable 0 0 Beg. Bal. (a) Beg. Bal. End. Bal. End. Bal. Land Beg. Bal. Equipment 0 0 Beg. Bal End. Bal. End. Bal. Short-Term Notes Payable 0 Beg. Bal Long-Term Notes Payable 0 Beg. Bal End. Bal. End. Bal. Common Stock Beg, Bal Additional Paid-in Capital 0 0 Beg Bal. End. Bal End. Bal