The part in green is what I need.

Is Recorded by a Accounts Type of On Journal Entries Affected Account Account Debit of Credit of Asset Net Worth Increase Asset Liability Increase 250,000 Eastwood Manufacturing is organized with a capital Cash stock of $250,000 cash for the entire stock. 4 $ 250,000 Capital Stock Materials Accounts Payable Increase$ 130,000 Bought from Culpepper Co. on credit $130,000 of manufacturing material. Increase $ 130,000 7 $ 62,000 (c)Borrowed $62,000 cash from First National Bank. $ 62,000 $ 50,000 (d) Paid Culpepper S50,000 on account. 10 $ 50,000 $ 10,000 (e) Returned $10,000 of defective material to Culpepper 12 $ 10,000 13 $ 80,000 (f) Loaned $80,000 to Robert Gondring $ 80,000 $ 80,000 15 16 17 18 19 20 21 (g) Paid $80,000 cash for building site $ 80,000 $ 120,000 (h) Erected a building at a cost of $120,000 cash. $ 120,000 $ 70,000 Borrowed $70,000 from Friendly Insurance, giving a mortgage for collateral. $ 70,000 $ 852,000 $ 852,000