Required information [The following information applies to the questions displayed below] Bearings \& Brakes Corporation (B\&B) was incorporated as a private company. The company's accounts included the following at June 30 : During the month of July, the company had the following activities: a. Issued 3.700 shares of common stock for $370.000 cash. b. Borrowed $100,000 cash from a local bank, payable in four years. c. Bought a building for $182,000; paid $74,000 in cash and signed a three-year note for the balance: d. Paid cash for equipment that cost $98,000. e. Purchased supplies for $98,000 on account. Required: 1. Analyze transactions (a)-(e) to determine their effects on the accounting equation. (Enter any decreases to account balances with o minus sign.)