Posting Transactions to T$-$accounts

During the year, the Decker Company experienced the following accounting transactions:

Issued common stock in the amount of $$250,000$

Paid a $$75,000$ cash dividend

Borrowed $$62,500$ from a bank

Made a principal payment of $$6,250$ on an outstanding bank loan

Made an interest payment of $$3,000$ on an outstanding bank loan

Prepare journal entries and post your transaction analysis to the appropriate T$-$accounts.