Brothers Herm and Steve Hargenrater began operations of their tool and die shop ( H&H Tool) on January 1, 1987, in Meadville, PA. The annual reporting period ends December 31. Assume that the trial balance on January 1, 2023, was as follows: Transactions during 2023 follow. All dollars are in millions, except per share amounts: a. Borrowed \$24 cash on a 5-year, 10 percent note payable, dated March 1, 2023. b. Sold 6 additional shares of common stock for cash at \$1 market value per share on January 1, 2023. c. Purchased land for a future building site; paid cash, $20. d. Earned $287 in revenues for 2023 , including $58 on credit and the rest in cash. e. Incurred \$98 in wages expense and \$34 in miscellaneous expenses for 2023 , with $29 on credit and the rest paid in cash. f. Collected accounts receivable, $33. g. Purchased other noncurrent assets, $20 cash. h. Purchased supplies on account for future use, $32. i. Paid accounts payable, $30. j. Declared cash dividends on December 1,$30. k. Signed a three-year \$38 service contract to start February 1, 2024. I. Paid the dividends in ( j ) on December 31. Data for adjusting entries (amounts in millions): m. Supplies counted on December 31, 2023, \$23. n. Depreciation for the year on the equipment, $19. o. Interest accrued on notes payable (to be computed). p. Wages earned by employees since the December 24 payroll but not yet paid, \$22. q. Income tax expense, \$18, payable in 2024. quired: Prepare journal entries for transactions (a) through ( ). te: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) (Enter your swers in millions rather than in dollars (for example, 5 million should be entered as 5 rather than 5,000,000 )