Posting to T-accounts and Prepare Trial Balance a Business transaction

a. Borrowed $3,940 from local bank on a note due in six months.

b. Received $4,630 cash from investors and issued a common stock to them.

c. Purchased $1,000 in equipment, paying $200 cash and promising the rest on a note due in one year.

d. Paid $300 cash for supplies.

e. Bought and received $700 of supplies on account.