Question:

\begin{tabular}{|c|c|c|} \hlineDec & 6 & \begin{tabular}{l} Evensen invested $146,000 in the business, which in turn issued its common stock to \\ her. \end{tabular} \\ \hline Dec & 9 & \begin{tabular}{l} The business paid cash for land costing $58,000. Evensen plans to build an office \\ building on the land. \end{tabular} \\ \hline Dec & 12 & The business purchased medical supplies for $1,600 on account. \\ \hline Dec & 15 & Dr. Chris Evensen, P.C., officially opened for business. \\ \hline Dec & 1531 & \begin{tabular}{l} During the rest of the month, Evensen treated patients and earned service revenue of \\ $9,100, receiving cash for half the revenue earned. \end{tabular} \\ \hline Dec & 1531 & \begin{tabular}{l} The business paid cash expenses: employee salaries, $3,000; office rent, $1,400; \\ utilities, $500. (Record the cash amount as a total and identify and record any other \\ amounts separately.) \end{tabular} \\ \hline Dec & 31 & The business sold supplies to another physician for cost of $300 and received cash. \\ \hline Dec & 31 & The business borrowed $33,000, signing a note payable to the bank. \\ \hline Dec & 31 & The business paid $700 on account. \\ \hline \end{tabular} Requirement 1. Analyze the effects of these events on the accounting equation of the medical practice of Dr. Chris Evensen, P.C. in the original list.)