The following events occurred for Johnson Company:

a.	Received investment of $43,000 cash by organizers and distributed 1,180 shares of $1 par value common stock to them.
b.	Purchased $8,800 of equipment, paying $1,300 in cash and signing a note for the rest.
c.	Borrowed $9,000 cash from a bank.
d.	Loaned $500 to an employee who signed a note.
e.	Purchased $17,048 of land; paid $7,000 in cash and signed a mortgage note for the balance.

Required:

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) on the accounting equation. Check that the accounting equation remains in balance after each transaction. (If no impact on accounting equation leave cells blank.)