Malco Enterprises issued $$20,000$ of common stock when the company was started. In addition, Malco borrowed $$46,000$ from a local bank on July $1,$ Year $1.$ The note had a $5$ percent annual interest rate and a one$-$year term to maturity. Malco Enterprises recognized $$83,500$ of revenue on account in Year $1$ and $$95,200$ of revenue on account in Year $2.$ Cash collections of accounts receivable were $$71,300$ in Year $1$ and $$81,500$ in Year $2.$ Malco paid $$48,000$ of other operating expenses in Year $1$ and $$55,000$ of other operating expenses in Year $2.$ Malco repaid the loan and interest at the maturity date.

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Required

Based on this information given above, record the events in the accounting equation