Required information [The following information applies to the questions displayed below.] Deliberate Speed Corporation (DSC) 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 4,400 shares of common stock for $440,000 cash. b. Borrowed $121,000 cash from a local bank, payable in two years: c. Bought a bullding for $229,750; paid $88,750 in cash and signed a threc-year note for the balance. d. Paid cash for equipment that cost $226,000. e. Purchased supplies for $4,750 on account. Analyze transactions (o)-(e) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign.)