8. The company gave its $20,000 note receivable to a bank for collection. The note is not paid on maturity. Bank protested the note on behalf of the company and credited nottery public fee from company's account for $4. 9. Omega Company purchased an office building in cash at a cost of $800,000 on January 1, 2015. Omega estimated that the building's life would be 20 years and the scrap value at the end of 20 years would be $15,000. On January 1, 2016, the company made several expenditures; walls painted, floors refinished for $20,000, and installed additional pollution-control devices in the building for $45,000. With the new device, the life of the building extended by an additional 6 years. In 2019, the company sold the factory building for $500,000 in cash. Make necessary journal entries for each case (assume the company uses double declining balance method) 10. The following transactions were made by Sigma Company. Assume all investments are short-term and are readily marketable. June 2 Purchased 300 shares of Kappa Corporation common stock for $30 per share. July 1 Purchased 200 Lambda Corporation bonds for $210,000. (annual interest rate 10%) 30 Received a cash dividend of $2 per share from Kappa Corporation. Sept. 15 Sold 90 shares of Kappa Corporation stock for $35 per share. Dec. 31 Received semiannual interest check from Lambda Corporation. 31 Received a cash dividend of $2 per share from Kappa Corporation. Journalize the transactions