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 $94,000 670,000 107,000 340,000 182,000 529,000 10,000 1,051,000) 7,000 During the month of July, the company had the following activities: a. Issued 4,600 shares of common stock for $460,000 cash. b. Borrowed $145,000 cash from a local bank, payable in four years. c. Bought a building for $200,000; paid $83,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $107,000. e. Purchased supplies for $107,000 on account. ces Required: 1. Analyze transactions (a)-(e) to determine their effects on the accounting equation. (Enter any decreases to account balances a minus sign.) a. b. C d. Assets Liabilities Cash Supplies Buildings Equipment Accounts Notes Payable Payable (long-term) Stockholders Equity Common Stock