[The following information applies to the questions displayed below.] Jaguar Plastics Company has been operating for three years. At December 31 of last year, the accounting records reflected the following: Cash Investments (short-term) Accounts receivable Inventory Notes receivable (long-term) Equipment Factory building Operating lease right-of-use assets Intangible assets $22,000 3,000 Accounts payable $15,000 Accrued liabilities payable 4,000 3,000 Notes payable (current) 7,000 20,000 Notes payable (noncurrent) 87,000 1,000 Long-term lease liabilities 63,000 50,000 Common stock 10,000 90,000 140,000 Additional paid-in capital Retained earnings 117,000 31,000 5,000 During the current year, the company had the following summarized activities: a. Purchased short-term investments for $10,000 cash. b. Lent $5,000 to a supplier, who signed a two-year note. c. Leased equipment that cost $18,000; paid $5,000 cash and signed a five-year right-of-use lease for the balance. d. Hired a new president at the end of the year. The contract was for $85,000 per year plus options to purchase company stock at a set price based on company performance. The new president begins her position on January 1 of next year. e. Issued an additional 2,000 shares of $0.50 par value common stock for $11,000 cash. f. Borrowed $9,000 cash from a local bank, payable in three months. g. Purchased a patent (an intangible asset) for $3,000 cash. h. Built an addition to the factory for $24,000; paid $8,000 in cash and signed a three-year note for the balance. i. Returned defective equipment to the manufacturer, receiving a cash refund of $1,000. Beginning Balance (e) (1) Cash Debit 22,000 11,000 9,000 Ending Balance 42,000 Debit Beginning Balance Ending Balance Debit Beginning Balance Accounts Receivable 3,000 3,000 Notes Receivable (long-term) 1,000 Ending Balance 1,000 Credit Debit Beginning Balance Investments (short-term) 3,000 Ending Balance 3,000 Credit Inventory Credit Debit Credit Beginning Balance 20,000 Ending Balance 20,000 Equipment Credit Credit Debit Beginning Balance 50,000 Ending Balance Factory Building Debit Credit Debit Beginning Balance 90,000 Beginning Balance Ending Balance 90,000 50,000 Operating Lease ROU Assets 140,000 Ending Balance 140,000 Credit