ctivity 3.a - Record Transactions as Journal Entries ecord the following transactions as journal entries. Made a $6,000 payment on notes payable Paid $5,000 cash for dividends. Paid $5,000 cash on account. Accounts Payable Accounts Receivable Advertising Expense Building Cash Common Stock Dividends Equipment Furniture Land Notes Payable Office Furniture Office Supplies Prepaid Insurance Prepaid Rent Rent Expense Repairs and Maintenance Expense Retained Earnings Salaries Expense Salaries Expense Service Revenue Truck Unearned Revenue Utilities Expense Utilities Payable