Foster Corp. completed the following transactions during 2014:1. Purchased land for $20,000 cash. 2. Acquired $10,000 cash from the issue of common stock. 3. Received $90,000 cash for providing services to customers. 4. Paid cash operating expenses of $65,000. 5. Borrowed $20,000 cash from the bank. 6. Paid a $5,000 cash dividend to the stockholders. 7. Determined that the market value of the land purchased in event 1 is $30,000.Required a. Record the transactions in the appropriate general ledger accounts. Record the amounts of revenue, expense, and dividends in the Retained Earnings column. Provide the appropriate titles for these accounts in the last column of the table.