10.3 Reconstruct the journal entries (omit explanations) that would have resulted for the postings to the following T accounts of a consulting enterprise:

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Cash and cash equivalents a 120,000 2,000 b c 10,000 C Trade and other receivables d 160,000 30,000 Inventory b 2,000 600 e PPE Revenue fees 160,000 d Bank loan Supply expense 20,000 ce 600 Issued capital 120,000 a