Problem #$2$

a$.$ Received $$10,000$ cash from owners and issued stock to them

b$.$ Borrowed $$7,000$ cash from a bank and signed a note

c$.$ Bought $$800$ of equipment on account.

d$.$ Purchased land for $$12,000$; paid $$1,000$ in cash and signed a long$-$term note for $$11,000$

e$.$ Purchased $$3,000$ of equipment, paying $$1,000$ in cash and charged the rest on account.