The following events occurred for Johnson Company: a. Received investment of cash by organizers and distributed to them 1, 090 shares of $1 par value common stock with a market price of $15 per share. b. Purchased $8, 900 of equipment, paying $1, 700 in cash and owing the rest on accounts payable to the manufacturer. c. Borrowed $10,000 cash from a bank. d. Loaned $1, 300 to an employee who signed a note. e. Purchased $21, 410 of land: paid $10,000 in cash and signed a mortgage note for the balance. For each of the events (a) through (e), perform transaction analysis and indicate the account, amount, and direction of the effect (+ for increase and - for decrease) after each transaction. (If no impact on accounting equation leave cells blank.)