Received $93,000 cash when issuing 9,300 new common shares. Purchased land by paying $6,000 cash and signing a note payable for $10,000 due in three years. Hired a new aesthetician for a salary of $2,300 a month, starting next month. NGS purchased a company car for $31,000 cash (list price of $34,000) to assist in running errands for the business. Bought and received $800 in supplies for the spa on credit. Paid $200 of the amount owed in (e).Nicole sold 100 of her own personal shares to Raea Gooding for $800.Assuming that the beginning balances in each of the accounts are zero, complete T-accounts to summarize the transactions in (a)–(g).