$[$The following information applies to the questions displayed below.$]$

Deliberate Speed Corporation $($DSC$)$ was incorporated as a private company. The company$$s accounts included the following at June $30$:

Accounts Payable $ $27,400$

Buildings $146,000$

Cash $52,750$

Common Stock $190,000$

Equipment $140,000$

Land $220,000$

Notes Payable $($long$-$term$)5,950$

Retained Earnings $342,700$

Supplies $7,300$

During the month of July, the company had the following activities:

Issued $6,000$ shares of common stock for $$600,000$ cash.

Borrowed $$151,000$ cash from a local bank, payable in two years.

Bought a building for $$191,500$; paid $$92,500$ in cash and signed a three$-$year note for the balance.

Paid cash for equipment that cost $$228,000.$

Purchased supplies for $$44,500$ on account.

Summarize the journal entry effects by posting them to T$-$accounts