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Journal entry worksheet 5 Record the receipt of $38,000 cash and the distribution of 1,100 shares of $1 par value common stock. Note: Enter debits before credits. Record $800 loan to an employee who signed a note. Note: Enter debits before credits. Record the $8,500 purchase of equipment with $1,200 cash and the rest on a note. Note: Enter debits before credits. Record $12,000 cash borrowed from bank. Note: Enter debits before credits. The following events occurred for Johnson Company: a. Received investment of $38.000 cash by organizers and distributed 1,100 shares of $1 par value common stock to them. b Purchased $8,500 of equipment, paying $1,200 in cash and signing a note for the rest. c. Borrowed $12.000 cash from a bank. d. Loaned $800 to an employee who signed a note. e. Purchased $17,000 of land; paid $6,000 in cash and signed a mortgage note for the balance. Required: Prepare journal entries for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet (1) 2 Record the $17,000 land purchase paid with $6,000 cash and a mortgage note for the balance. Note: Enter debits betore credits