During 2025, Rostock Company entered into the following transactions.

1. Purchased equipment for \(\$ 286,176\) cash.

2. Issued common stock to investors for \(\$ 137,590\) cash.

3. Purchased inventory of \(\$ 68,480\) on account.

Using the following tabular analysis, show the effect of each transaction on the accounting equation. Put explanations for changes to revenues or expenses in the right-hand margin. For Retained Earnings, use separate columns for Revenues, Expenses, and Dividends if necessary. Use Illustration 3.4 as a model.

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Assets Cash + Inventory + Equipment = Liabilities + Stockholders' Equity Accounts Common Retained Payable + Stock + Earnings