An auto-body repair shop has been in business for 23 years.

a.	Signed a long-term note and received a $115,000 loan from a local bank.
b.	Billed a customer $4,950 for repair services just completed. Payment is expected in 45 days.
c.	Wrote a check for $890 of rent for the current month.
d.	Received $470 cash from a customer for work done the same day.
e.	The company incurred $530 in advertising costs for the current month and is planning to pay these costs next month.

Prepare journal entries for the above transactions, which occurred during a recent month. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) A) Record the signing of a long-term note and receipt of a $115,000 loan from a local bank. B) Record the signing of a long-term note and receipt of a $115,000 loan from a local bank. C) Record the rent payment of a $890 for the current month. D) Record the receipt of $470 cash from a customer for work done the same day. E) Record the receipt of $470 cash from a customer for work done the same day.