The following events occurred for Johnson Company: Received investment of cash by organizers and distributed to them 1, 160 shares of $1 par value common stock with a market price of $20 per share. Purchased $7, 100 of equipment, paying $1.200 in cash and owing the rest on accounts payable to the manufacturer. Borrowed $7,000 cash from a bank. Loaned $900 to an employee who signed a note. Purchased $24, 988 paid in cash and signed a mortgage note for the balance. For each of the events (a) through (theta), perform transaction analysis and indicate the account, amount, and direction of the effect (+ for increase and - for decrease each transaction. (if no impact on accounting equation leave cells blank.)