The following information applies to the questions displayed below.] Laser Delivery Services, Incorporated (LDS), was incorporated January 1. The following transactions occurred during the year: Received $38,000 cash from the company's founders in exchange for common stock. Purchased land for $14,500, signing a two-year note (ignore interest). Bought two used delivery trucks at the start of the year at a cost of $10,000 each; paid $4,000 cash and signed a note due in three years for $16,000 (ignore interest). Paid $1,900 cash to a truck repair shop for a new motor, which increased the cost of one of the trucks. Stockholder Jonah Lee paid $330,000 cash for a house for his personal use. Show the effects of the journal entries by account, using T-accounts.