2. What is the journal entry for the following transactions?

a. In June 1, ABC Inc. provides consulting service to customers for $15,000. The Customer

pays $5,000 and the rest was on account.

b. ABC pays its supplier $200 for prior purchase of supplies.

c. ABC receives $10,000 on account for prior consulting services provided on June 1.

d. On July 1, ABC received $500 from a customer for the consulting services to be provided

on September 10.

e. In September 10, ABC provides consulting services to a customer. The customer paid

$500 in advance on July 1.

f. ABC borrows $1,000 from a bank.