9. Fred's Pharmacy had the following transactions during August 2023: a. Paid $1,951 for accounts payable due to its suppliers. b. Collected $17,977 from customers related to prior credit sales. c. Paid $15,685 cash for current month operating expenses. d. Purchased $2,389 worth of prescription medicine inventory on account. e. Purchased new equipment costing $685 on account. f. Had $15,616 in credit sales to customers. g. Paid $70 for current period interest expense. h. Declared and paid cash dividends of $220. i. Borrowed $350 from its bank by signing a long-term note payable with a bank. j. Paid $63 cash for income tax expense for current period. Using the following standard JE format, prepare journal entries to record the entries above. (You may imit JE explanations.)