[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 Buildings Cash Common Stock Equipment Land Notes Payable (long-term) Retained Earnings Supplies $ 25,209 147,000 40,750 235,000 159,500 279,000 6,600 373,650 14,200 During the month of July, the company had the following activities: a. Issued 4,500 shares of common stock for $450,000 cash. b. Borrowed $118,000 cash from a local bank, payable in two years. c. Bought a building for $276,750; paid $87,750 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $237,000. e. Purchased supplies for $39,000 on account. Required: 1. Analyze transactions (a)-(e) to determine their effects on the accounting equation. (Enter any decreases to account balances with a minus sign.) Assets Supplies Buildings Equipment Cash Land Llabilities Accounts Notes + Payable Payable 25,200 6,600 + Stockholders' Equity Common Retained Stock Earnings 235,000 373,650 Beginning Balance 40.750 14,200 147.000 159,500 279,000 = a. = + b. = + C. C + d. e. = + Ending Balance 40,750 14,200 147,000 159,500 279,000 - 25,200 6,600 + 235,000 373,650