The following are independent situations. a. A company orders and receives 10 personal computers for office use for which it signs a note promising to pay $20,000 within three months. b. A company purchases for $28,000 cash a new delivery truck that has a list ("sticker") price of $31,000. c. A women's clothing retailer orders 30 new display stands for $370 each for future delivery. d. A new company is formed and issues 100 shares of stock for $12 per share to investors. e. A company purchases a piece of land for $57,000 cash. An appraiser for the buyer valued the land at $60,900. f. The owner of a local company uses a personal check to buy a $13,500 car