Recording Transactions with the Accounting Equation During the year, the Decker Company experienced the following accounting transactions: 1. Issued common stock in the amount of $120,000 2. Paid a $36,000 cash dividend 3. Borrowed $30,000 from a bank 4. Made a principal payment of $3,000 on an outstanding bank loan 5. Made an interest payment of $1,440 on an outstanding bank loan Using the accounting equation, record each of the transactions in columnar format using the following template: Use negative signs with answers, when appropriate. \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Cash } \\ \hline 0 & 0 \\ \hline 0 & 0 & \\ \hline 0 & 0 \\ \hline \end{tabular} Notes Payable \begin{tabular}{|l|l|l|} \hline 0 & 0 \\ \hline 0 & 0 \\ \hline \end{tabular} Retained Earnings \begin{tabular}{|r|r|} \hline \multicolumn{2}{|c|}{ Common Stock } \\ \hline 0 & 0 \\ \hline 0 & 0 \\ \hline \end{tabular}