Dash Ltd. engaged in various transactions during the month of September:
a. Bought $5,200 of office supplies on account.
b. Borrowed $30,000 from the Big Bank at the beginning of the month and agreed to pay the loan back in one year, plus interest at 10%. This is the market interest rate.
c. Bought inventory for resale with an invoice price of $143,000.
d. The September hydro bill for $2,600 arrived but is not due until October.
e. Declared a cash dividend of $1.5 per preferred share and $0.50 per common share, payable 16 October. There are 4,000 preferred shares and 10,000 common shares outstanding.
f. Returned goods with an invoice price of $35,200 to the supplier in transaction (c). 

g. Paid the supplier in transaction (c) 50% the net amount owing.
h. Accrued interest on the bank loan at the end of the month.
i. Accrued monthly rent of $2,400 for September, to be paid in October.

Required:
1. Journalize each of the above transactions in general journal form. Use a general accounts payable account in journal entries except for loans, interest, and dividends payable. A perpetual inventory system is maintained.
2. List the liability accounts and amounts that result from your entries in requirement 1.