Transaction Sharon Lewis, the owner, invested $142,000 cash, office equipment with a value of $15,500, and $81,000 of drafting equipment to launch the company. The company purchased land worth $59,500 for an office by paying $21,000 cash and signing a long-term note payable for $38,500. The company purchased a portable building with $44,500 cash and moved it onto the land acquired on June 2. The company paid $9,300 cash for the premium on an 18- month insurance policy. The company completed and delivered a set of plans for a client and collected $14,600 cash. The company purchased $32,600 of additional drafting equipment by paying $20,000 cash and signing a long-term note payable for $12,600. The company completed $30,800 of engineering services for a client. This amount is to be received in 30 days. The company purchased $2,200 of additional office equipment on credit. The company completed engineering services for $26,200 on credit. The company received a bill for rent of equipment that was used on a recently completed job. The $2,350 rent cost must be paid within 30 days. The company collected $15,400 cash in partial payment from the client billed on June 9. The company paid $1,800 cash for wages to a drafting assistant. The enmnanu naid $2 200 each in cattle the account Impact on Equity $ 0 0 0 0 0 0 0 0 0 0 0 0 S