The following events occurred for Johnson Company:

a$.$ Received investment of cash by organizers and distributed to them $1,170$ shares of $$1$ par value common stock with a market price of $$10$ per share.

b$.$ Leased $$7,800$ of equipment, paying $$1,100$ in cash and signing a long$-$term right$-$of$-$use lease for the rest owed.

c$.$ Borrowed $$10,000$ cash from a bank.

d$.$ Loaned $$1,100$ to an employee who signed a note due in six months.

e$.$ Purchased $$21,523$ of land; paid $$5,000$ in cash and signed a note for the balance.

Required:

For each of the events $($a$)$ through $($e$),$ perform transaction analysis and indicate the account and amount. Check that the accounting equation remains in balance after each transaction.

Note: Enter decreases to an element of the balance sheet with a minus sign. If no impact on accounting equation leave cells blank.