Whistle Stop Incorporated is a small manufacturing company that makes model trains to sell to toy stores. It has a small service department that repairs customers' model trains for a fee. The company has been in business for five years. At the end of the previous year, the accounting records reflected total assets of $550,000 and total liabilities of $250,000. During the current year, the following summarized events occurred: a. Issued additional shares for $125,000 cash. b. Borrowed $130,000 cash from the bank and signed a ten-year note.. c. Built an addition on the factory for $210,000 and paid cash to the contractor. d. Purchased equipment for the new addition for $45,000, paying $4,500 in cash and signing a note due in six months for the balance. e. Returned a $4,500 piece of equipment, from (d), because it proved to be defective; received a reduction of the note payable. Purchased a delivery truck (equipment) for $12,500; paid $5,000 cash and signed a nine-month note for the remainder. g. A shareholder sold $10,000 worth of his shares in Whistle Stop Incorporated to his neighbour. Required: 1. Complete the spreadsheet given below, for increases and decreased in each account. The first transaction is used as an example. (Enter any decreases to account balances with a minus sign.) Assets Liabilities Shareholders' Equity Transaction Contributed Cash Equipment Building Notes Payable Capital Retained Earnings 125,000 125,000 a. b. C. d. e. f. 9- 125,000 0 0 125,000