a. Purchased plant and equipment for $600 in cash. b. Borrowed $898 from a bank, signing a short-term note. d. Pr0i $830. 74 42 nacnsb during the year with 5450 nccount and the rest e. Purchased $30,949 inventory on account. t Paid payroll, $4,400 during the year g. Received $37,010 on account paid by customers. h. Purchased and used fuel of $780 in delivery vehidles during the year (paid for in cash). L Declared $504 in dividends at the end of the year to be paid the following year J- Incurred $79 in utlity usage during the year; paid $55 in cash and owed the rest on account. the year, with $25,450 on account and the rest received in cash. Required: For each of the transactions, prepare journal entries. (If no entry is required for a transaction/event, select "No journal entry requiredr in the first account feld. Enter your answe View transaction list Journal entry worksheet Record purchase of equipment for $600 in cash. Note: Enter debits before credts nsaction General Journal