Sanderson Electronics is a new retail store that sells mainly small parts, such as switches, circuit boards and wire. Sanderson’s ledger accounts are shown in T-account form, with entries made for the first month of business.

Cash Accounts receivable Supplies

(a) 30 000

(c) 1 200

(e) 900 (g) 650 (i) 300

(f) 1 300 (h) 1 000

(f) 1 400

(g) 650 (j) 560 Equipment Inventory Accounts payable

(c) 3 600

(b) 5 000

(e) 540 (h) 1 000

(b) 5 000

(f) 1 620

(d) 700 Notes payable Share capital Sales revenue

(j) 500

(c) 2400

(a) 30 000

(e) 900

(f) 2700 Supplies expense Interest expense COGS

(d) 700 (i) 300 (j) 60

(e) 540

(f) 1620 For each of the transactions

(a) to (j), write the general journal entry that was used to post the accounts, including an explanation of the entry.