5. (TCOs D, E) Please prepare the following journal entries. Indicate which account should be debited with the abbreviation DR in front of the account name and which account should be credited with the abbreviation CR in front of the account name along with the dollar amount of the debit and credit. a) Investors invested $50,000 in exchange for 1,000 shares of common stock. b) Company purchased equipment for $10,000 on credit c) Company received $5,000 for services performed d) Company made payment on account for $2,000 e) Company received $7,000 for services not yet performed (Points : 30)