Required information [The following information applies to the questions displayed below.] Bearings & Brakes Corporation (B&B) was incorporated as a private company. The company's accounts included the following at June 30: Accounts Payable. $94,000 670,000 Buildings Cash 107,000 Common Stock 340,000 Equipment 182,000 Land 529,000 10,000 Notes Payable (long-term); Retained Earnings 1,051,0001 7,000 Supplies During the month of July, the company had the following activities: a. Issued 4,600 shares of common stock for $460,000 cash. b. Borrowed $145,000 cash from a local bank, payable in four years. c. Bought a building for $200,000; paid $83,000 in cash and signed a three-year note for the balance. d. Paid cash for equipment that cost $107,000. e. Purchased supplies for $107,000 on account. Required: 1. Analyze transactions (a)-(e) to determine their effects on the accounting equation. (Enter any decreases to account balances a minus sign.) Assets Liabilities Stockholders Equity Common Stock Cash Supplies Buildings Equipment Accounts Notes Payable Payable (long-term) ces a. b. C d.