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Nicole has decided that she is going to start her business, Nicole's Getaway Spa $($NGS$).$ A lot has to be done when starting

a new business. Here are some transactions that have occurred prior to April $30.$

a$.$ Received $$80,000$ cash when issuing $8,000$ new common shares.

b$.$ Purchased land by paying $$2,000$ cash and signing a note payable for $$7,000$ due in three years.

c$.$ Hired a new aesthetician for a salary of $$1,000$ a month, starting next month.

d$.$ NGS purchased a company car for $$18,000$ cash $($list price of $$21,000)$ to assist in running errands for the business.

e$.$ Bought and received $$1,000$ in supplies for the spa on credit.

f$.$ Paid $$350$ of the amount owed in $($e$).$

g$.$ Nicole sold $100$ of her own personal shares to Raea Gooding for $$300.$

Assuming that the beginning balances in each of the accounts are zero, complete $T-$accounts to summarize the transactions in $($a$)$

$($g$).$