during the year, the decker company experienced the following accounting transactions: 1. issued common stock in the amount of $120,000 2. paid a $36,000 cash dividend 3. borrowed $30,000 from a bank 4. made a principal payment of $3,000 on an outstanding bank loan 5. made an interest payment of $1,440 on an outstanding bank loan using the accounting equation, record each of the transactions in columnar format using the following template: use negative signs with answers, when appropriate.