2. Enter in the T-accounts the following transactions that occurred in 2023 : a. Paid one-half on the long-term note payable. b. Sold $1,200 of the investments for $1,200 cash. c. Sold one-half of the property and equipment for $1,450 cash. d. Borrowed $2,400 from the bank and signed a note promising to pay the principal and interest at an annual rate of 5 percent in three years. e. Paid $540 in dividends to shareholders