The following transactions were completed by the company. a. The owner invested $18,600 cash in the company in exchange for its common stock. b. The company purchased supplies for $1,400 cash. c. The owner invested $11,800 of equipment in the company in exchange for more common stock. d. The company purchased $380 of additional supplies on credit. e. The company purchased land for $10,800 cash. Required: Enter the impact of each transaction on individual items of the accounting equation. (Enter decreases to account balances with a minus sign.) Assets = Equity Liabilities Accounts Payable + , Supplies + Equipment + Land Common Stock Revenues - Dividends Expenses + + + + + + + + + + 0 + + 0 + + + + + + + + + 0 + 0 + 0 = 0 + 0 - + + + + + + + + 0 + + 0 + 0 = 0 0 + - + + + + + + Bal. $ 0 $ 0 + $ 0 $ 0 = $ + 0 $ 0 - $ 0 $ 0 - 0 + + +