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: Accounts Payable Buildings Cash Common Stock Equipment Land Notes Payable (long- term) Retained Earnings Supplies $ 88,000 650,000 105,000 320,000 178,000 519,000 8,000 1,841,000 5,000 During the month of July, the company had the following activities: a. Issued 4.400 shares of common stock for $440.000 cash. b. Borrowed $135,000 cash from a local bank, payable in four years. c Bought a building for $196,000; paid $81,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $105,000. e Purchased supplies for $105,000 on account Required: 1. Analyze transactions (@)-e/to determine their effects on the accounting equation (Enter any decreases to account balances with a minus sign.) Assets Liabilities Stockholders' Equity b d e