For each account, indicate (1) whether the account is usually classified as a current asset (CA), noncurrent asset (NCA), current liability (CL), noncurrent liability (NCL), or stockholders' equity (SE) item and (2) whether the account usually has a debit or credit balance. Determining Financial Statement Effects of Several Transactions The following events occurred for Johnson Company: Received investment of cash by organizers and distributed to them 1, 000 shares of $1 par value common stock with a market price of $40 per share. Purchased $15, 000 of equipment, paying $3, 000 in cash and owing the rest on accounts payable to the manufacturer. Borrowed $10, 000 cash from a bank. Loaned $800 to an employee who signed a note. Purchased $13, 000 of land: paid $4, 000 in cash and signed a mortgage note for the balance