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Bearings & Brakes Corporation (B&B) was incorporated as a private company. The companys accounts included the following at June 30:

Accounts Payable	$ 50,000
Buildings	500,000
Cash	90,000
Common Stock	170,000
Equipment	148,000
Land	444,000
Notes Payable (long-term)	5,000
Retained Earnings	966,000
Supplies	9,000

During the month of July, the company had the following activities:

1. Issued 6,000 shares of common stock for $600,000 cash.
2. Borrowed $60,000 cash from a local bank, payable in four years.
3. Bought a building for $166,000; paid $66,000 in cash and signed a three-year note for the balance.
4. Paid cash for equipment that cost $90,000.
5. Purchased supplies for $90,000 on account.

Required:

1. Analyze transactions (a)(e) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign.)