a. Received $96,000 cash when issuing 9,600 new common shares. b. Purchased land by paying $7,500 cash and signing a note payable for $11,500 due in three years. c. Hired a new aesthetician for a salary of $2,600 a month, starting next month. d. NGS purchased a company car for $34,000 cash (list price of $37,000) to assist in running errands for the business. e. Bought and received $950 In supplies for the spa on credit. f. Paid $230 of the amount owed in (e). g. Nicole sold 100 of her own personal shares to Raea Gooding for $300. CC2-1 Part 2 2. Assuming that the beginning balances in each of the accounts are zero, complete T-accounts to summarize the transactions in (a (9) Cash Supplies Beg. Bal. Beg. Bal. End. Bal End. Bal Equipment Land Beg. Bal. Beg. Bal End. Bal. End. Bal. Accounts Payable Note Payable (long-term)