a.	Inventory costing $2,800 was purchased on account.
b.	A payment of $3,000 was made on accounts payable.
c.	Inventory costing $2,000 was sold on account for $2,800. (Hint: Two journal entries are required.)
d.	Accounts receivable of $2,200 were collected.
e.	Supplies costing $1,500 were purchased on account.
f.	Supplies costing $600 were consumed during the period.
g.	New equipment costing $6,700 was purchased for cash.
h.	The company borrowed $13,000 from a bank. (Use Bank Loan Payable)
i.	The company issued common shares for $18,000.
j.	Wages totalling $6,800 were earned by employees and paid to them.
k.	The company paid $2,100 on its bank loan, which included $130 of interest.
l.	The company paid $2,300 for the monthly rent on its leased premises.
m.	Land costing $22,000 was purchased. The company paid $3,000 in cash and the remainder was financed with a mortgage (a long-term loan). (Use Mortgage Payable)

PLEASE HELP!

No. Account Titles and Explanation Debit Credit a. b. C. (To record sale of goods) (To record the cost) d. e. f. g. h. i. k. 1. m