The following is a list of account balances for Pick-A-Pet, Inc., as of June 30, Year 3:

Accounts Payable	$362,400
Accounts Receivable	78,000
Cash	738,100
Common Stock	678,600
Equipment	60,600
Logo and Trademarks	423,800
Notes Payable	270,000
Retained Earnings	119,000
Software	129,500

The company entered into the following transactions during July Year 3. Stockholders contribute $410,000 cash for additional ownership shares and the company borrows $205,000 in cash from a bank by signing a note payable to buy new equipment at a later date. No other transactions took place during July, Year 3.

b.	Show the effects of the July transactions on the basic accounting equation.