12D0, ComImon SEOCK (JU/ UIVIuenus (319 engineering rees carneu 4uL), wayes Expense (OU1), Equipment ro Advertising Expense (603); and Repairs Expense (604). View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 17 Jenna Aracel, the owner, invested $100,000 cash, office equipment with a value of $5,000, and $60,000 of drafting equipment to launch the company in exchange for common stock Note: Enter debits before credits Tranasaction Account Title Debit Credit a Record entry Clear entry View general journal Required 2 Expense (603); and Repairs Expense (604). View transaction list Journal entry worksheet 1 2 3 4 5 6 7 17 The company purchased land worth $49,000 for an office by paying $6,300 cash and signing a long-term note payable for $42,700. Note: Enter debits before credits. Tranasaction Account Title Debit Credit b Record entry Clear entry View general journal View transaction list Journal entry worksheet r 6 7 2 1 3 4 5 17 The company purchased a portable building with $55,000 cash and moved it onto the land acquired in b. Note: Enter debits before credits. Tranasaction Account Title Credit Debit C Record entry Clear entry View general journal View transaction list Journal entry worksheet Required 2 LO View transaction list Journal entry worksheet 1 2 3 4 6 7 8 17 The company completed and delivered a set of plans for a client and collected $6,200 cash Note: Enter debits before credits. Tranasaction Account Title Credit Debit View general journal Record entry Clear entry Required 2 Advertising Expense (603); and Repairs Expense (604) View transaction list Journal entry worksheet