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 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. 1. Analyze transactions (a)(e) to determine their effects on the accounting equation. (Enter any decreoses to occount balonces with o minus sign.)