Record the following transactions into the basic accounting equation:

Cash $+$ Salon Equipment $=$ Accounts Payable $+$

B$.$ Reynold, Capital

Benson Reynold invests $$27,000$ to open a hair salon company.

The hair salon company buys new salon equipment for $$15,000,$ paying $$3,000$ down and charging the balance. Calculate the ending balances.

Transaction lines are identified by the corresponding transaction number $(1.$ and $2.)$ Enter each transaction in the appropriate columns of the expanded accounting balances for each account. $($If a box is not used in the tran or balance $[$Bal$.]$ line leave the box empty; do not enter a zero. Enter a decrease in an account c: or parentheses.$)$