The following transactions occurred during March 2016 for the Wainwright Corporation. The company owns and operates a wholesale warehouse. 1. Issued 49,000 shares of common stock in exchange for $490,000 in cash. 2. Purchased equipment at a cost of $59,000. $19,500 cash was paid and a note payable was signed for the balance owed. 3. Purchased inventory on account at a cost of $116,000. The company uses the perpetual inventory system 4. Credit sales for the month totaled $215,000. The costofthe goods sold was $89,000. 5. Paid $6,900 in rent on the warehouse building for the month of March. 6. Paid $7,900 to an insurance company for fire and liability insurance for a one-year period beginning April 2016 7. Paid $89,000 on account for the merchandise purchased in 3. 8. Collected $74,000 from customers on account. 9. Recorded depreciation expense of $2,900 for the month on the equipment. Post the above transactions to belowT-accounts. Assume that the opening balances in each of the accounts is zero. (Enter the number of the transaction in the column next to the amount.) Cash Accounts Receivable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Inventory Prepaid Insurance Beg. Bal. Beg. Bal. End. Bal. End. Bal. Equipment Accumulated Depreciation Beg. Bal. Beg. Bal. End. Bal. End. Bal. Accounts Payable Note Payable Beg. Bal. Beg. Bal. End. Bal. End. Bal