1) Create a journal entry and a T-Account for each of the following transactions: a) $15,000 worth of equipment is purchased on credit. b) $40,000 of patient bills from last year are collected in cash. c) $10,000 is received from a managed care company for services to be rendered next year for members d) $20,000 worth of supplies is purchased and paid for in cash. e) $5,000 of accounts payable is paid in cash. f) $30,000 of cash is received from taking out a note with the local bank. g) $10,000 of accounts receivable from last year is received in cash. h) $7,000 is paid back on the borrowed note.