Recording Transactions with the Accounting EquationDuring the year, the Decker Company experienced the following accounting transactions:1. Issued common stock in the amount of $100,0002. Paid a $30,000 cash dividend3. Borrowed $25,000 from a bank4. Made a principal payment of $2,500 on an outstanding bank loan5. Made an interest payment of $1,200 on an outstanding bank loanUsing the accounting equation, record each of the transactions in columnar format using the following template:Assets = Liabilities + Stockholders' EquityCash = Notes Payable + Common Stock + Retained Earnings