$[$The following information applies to the questions displayed below.$]$

Jaguar Plastics Company has been operating for three years. At December $31$ of last year, the accounting records reflected the following:

Cash $$27,000$ Accounts payable $$15,000$

Investments $($short$-$term$)2,600$ Accrued liabilities payable $3,100$

Accounts receivable $5,000$ Notes payable $($current$)5,400$

Inventory $25,000$ Notes payable $($noncurrent$)47,000$

Notes receivable $($long$-$term$)1,600$ Long$-$term lease liabilities $62,000$

Equipment $51,000$ Common stock $9,600$

Factory building $92,000$ Additional paid$-$in capital $86,400$

Operating lease right$-$of$-$use assets $135,000$ Retained earnings $114,500$

Intangible assets $3,800$

During the current year, the company had the following summarized activities:

Purchased short$-$term investments for $$8,000$ cash.

Lent $$6,600$ to a supplier, who signed a two$-$year note.

Leased equipment that cost $$20,000$; paid $$4,600$ cash and signed a five$-$year right$-$of$-$use lease for the balance.

Hired a new president at the end of the year. The contract was for $$81,000$ per year plus options to purchase company stock at a set price based on company performance. The new president begins her position on January $1$ of next year.

Issued an additional $2,400$ shares of $$0\mathrm{.}50$ par value common stock for $$15,000$ cash.

Borrowed $$12,000$ cash from a local bank, payable in three months.

Purchased a patent $($an intangible asset$)$ for $$1,400$ cash.

Built an addition to the factory for $$30,000$; paid $$8,100$ in cash and signed a three$-$year note for the balance.

Returned defective equipment to the manufacturer, receiving a cash refund of $$2,800.$

Required:

$1.$ & $2.$ Post the current year transactions to T$-$accounts for each of the accounts on the balance sheet.