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Recording Transactions with the Accounting Equation During the year, the Decker Company experienced the following accounting transactions:

Issued common stock in the amount of $100,000

Paid a $30,000 cash dividend

Borrowed $25,000 from a bank

Made a principal payment of $2,500 on an outstanding bank loan

Made an interest payment of $1,200 on an outstanding bank loan

Using the accounting equations, record each of the transactions in columnar format using the following template:

Assest = Liabilities + Stockholders Equity

Cash = Notes Payable + Common Stock + Retained Earnings