(a) Purchased supplies on account for $1,550. (b) Borrowed $ 20,000 from a bank on a note. (c) Billed $ 64,850 to clients for consulting services. (d) Paid $3,400 for insurance that starts on March 1 (next month). (e) Collected $ 63,000 on account from clients. (f) Collected $ 1,800 in advance for consulting services to be performed in April. (g) Paid February wages of $ 45,743. (h) Paid $1,100 on account to suppliers. (i) Paid $2,000 cash dividends. (j) Purchased office equipment for $ 20,000, paying $ 5,000 cash, with the balance due on account in 60 days. Required: Prepare Journal entries in good form for Bryant Designs for he month of May