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0 Required information [The following information applies to the questions displayed below.] Bearings & Brakes Corporation (B&B) was incorporated as a private company. The company's accounts included the following at June 30 Accounts Payable Buildings Cash Common Stock Equipment Land Notes Payable (long-term) Retained Earnings Supplies 94,000 670,000 107,000 340,000 182,000 529,000 10,000 1,051,000 7,000 During the month of July, the company had the following activities: a. Issued 4,600 shares of common stock for $460,000 cash. b. Borrowed $145,000 cash from a local bank, payable in four years. c. Bought a building for $200,000; paid $83,000 in cash and signed a three-year note for the balance d. Pald cash for equipment that cost $107.000 e Purchased supplies for $107.000 on account 3. Summarize the journal entry effects from part 2 using T-accounts. Beg. Bal. Cash 107,000 460,000 145,000 83,000 107.000 Supplies 7,000 107.000 Beg. Bal 0. a c. d End. Bal. 522,000 End. Bal 114,000 Bog. Bal d Equipment 182,000 107,000 Bog. Bal Buildings 670,000 200,000 End. Bal. 289,000 End. Bal. 870,000 Land 529,000 Bog. Bal Bog. Bal. Accounts Payable 94,000 107.000 End. Bal. 529,000 End. Bal. 201,000 + Beg Bal Notes Payable 10,000 145,000 Beg Bal Common Stock 340.000 460,000 a 107.000 200,000 End. Bal. 289,000 End. Bal. 870,000 Beg, Bal Land 529,000 Beg. Bal. Accounts Payable 94,000 107,000 End. Bal. 529,000 End. Bal. 201,000 Beg. Bal Notes Payable 10,000 145,000 b. 117,000 Beg. Bal. Common Stock 340,000 460,000 a End. Bal 272,000 End. Bal. 800,000 Retained Earnings 1.051,000 Beg. Bal. End. Bal 1.051.000