Analysis of Journal Entries event. 300 400 5,000 300 Inventory 3. Cash.. Loan Payable. 4. Cash ....700 Accounts Receivable Sales 550 550 Inventory. 5. Prepaid Insurance. Cash 250 1,000 50 6. Dividends 250 1,000 50 Dividends Payable 7. Retained Earnings Dividends 8. Insurance Expense.. Prepaid Insurance... 9. Inventory. 150 Cash... Accounts Payable 450 46 125 10. Allowance for Bad Debts. 125 11. Interest Expense.. Interest Payable. 130 75 nse. Cash 205 500 13. Accounts Payable... Cash... Purchase Discounts 490 10