Cintu is a large marketer and distributor of food service products serving restaurants, hotels, schools, hospitals, and other institutions. The following transactions are typical of those that occurred in a recent year, but the amounts are simplified. a Borrowed $82,000 from a bank, signing a short-term note payable. b. Provided $105,800 in service to customers, with $99,200 on account and the rest received in cash c. Purchased equipment for $182,000 in cash. d. Incurred and paid employee wages of $2,300. e Received $900 on account from a customer. fincurred and paid $4 300 cash for travel costs during the year gPaid $8.500 cash on accounts payable n. Incurred $23.800 in utility expenses during the year, of which $17.000 was paid in cash and the rest owed on account Required: 1. For each of the above transactions, prepare accrual basis journal entries 2. Calculate the company's preliminary net income Complete this question by entering your answers in the tabs below. Journal entry worksheet Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate the company's preliminary net income. Preliminary Net Income