Please help me understand where I'm going wrong with these steps. TYIA.

Required: J.K. Builders was incorporated on July 1. The following are the company's transactions for the month of July. For each of the following transactions, indicate the accounts, amounts, and direction of the effects on the accounting equation. (Enter any decreases to account balances with a minus sign.) a. Received $70,000 cash invested by owners and issued common stock. b. Bought an unused field from a local farmer by paying $60,000 cash. As a construction site for smaller projects, it is estimated to be worth $65,000 to J.K. Builders. c. A lumber supplier delivered lumber supplies to J.K. Builders for future use. The lumber supplies would have normally sold for $10,000, but the supplier gave J.K. Builders a 10 percent discount. J.K. Builders has not yet received the $9,000 bill from the supplier. d. Borrowed $25,000 from the bank with a plan to use the funds to build a small workshop in August. The loan must be repaid in two years. e. One of the owners sold $10,000 worth of his common stock to another shareholder for $11,000