For each of the following transactions or events, write a journal entry in proper form. Be careful to debit and credit the proper accounts.

A. The company makes a sale of books on account of $2,000. (Ignore the related costs.)

B. The company receives a shipment of $3,000 worth of books from a printer, which the company stores as inventory. The company has bought these books on account, and will pay for them in 25 days.

C. The company pays a $5,000 dividend in cash to its shareholders.

D. The company has electricity expense of $230, which it pays in cash.

E. The company borrows $20,000 in cash from a bank.