The following events occurred for Johnson Company: Received investment of cash by organizers and distribute to them 1.120 shares of $1 par value common stock with a market price of $10 per share. Purchased $8.200 of equipment, paying $1, 800 in cash and owing the rest or accounts payable to the manufacturer. Borrowed $5,000 cash from a bank. Loaned $1, 300 to an employee who signed a note. Purchased $24, 474 of land; paid $8,000 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) on the accounting equation. Check that the accounting equation remains in balance after each transaction. (If no impact on accounting equation leave cells blank.)