. Account DR CR Cash $ 26,000 Accounts receivable 4,500 Accounts payable $ 2,000 Share capital 10,000 Retained earnings 18,500 Total $ 30,500 $ 30,500 During the month of September, your business completed the following transacons: a) Borrowed $70,000 from a bankwith the company signing a note payable in the name of the business. b) Paid cash of $60,000 to Realtors to acquire land for the business. c) Performed service for local customers and received cash of $5,000. d) Purchased supplies on account in the amount of $300. e) Performed customer service and earned revenue on account in the amount of $4,000. f) Paid $1,200 on account. g) Used cash to pay the following expenses: a. Salaries $3,000 b. Rent $1,500 c. Interest $400 h) Received $3,100 on account. i) Received a $200 Manitoba Hydro bill that will be paid next month. j) Declared and paid a dividend of $300. Required : a) Prepare journal entries for transacons a-j above. If no journal entry is needed, state the reason why. b) Create T-accounts for the opening balances shown in the trial balance. Create addional T-accountsas needed and post all journal entries to the appropriate accounts (reference accordingly). c) Create a trial balance as at September 30, 2023.