Edward Allen Interiors Inc. is a leading manufacturer and retailer of home furnishings in the United States and abroad. The following is adapted from Edward Allen's September 30, 2019, trial balance. (The amounts shown represent millions of dollars.) Accounts Payable Accounts Receivable Cash Common Stock Equipment Inventory Notes Payable (long-term) Notes Payable (short-term) Prepaid Rent Retained Earnings Salaries and Wages Payable Software $ 109 10 79 376 273 160 60 3 24 20 23 45 Assume that the following events occurred in the following quarter. a. Paid $30 cash for additional inventory. b. Issued additional shares of common stock for $20 in cash. c. Purchased equipment for $170; paid $60 in cash and signed a note to pay the remaining $110 in two years. d. Signed a short-term note to borrow $10 cash. e. Conducted negotiations to purchase a sawmill, which is expected to cost $36. Paid $30 cash for additional inventory. Record the transaction. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Issued additional shares of common stock for $20 in cash. Record the transaction. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Purchased equipment for $170; paid $60 in cash and signed a note to pay the remaining $110 in two years. Record the transaction. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Signed a short-term note to borrow $10 cash. Record the transaction. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Conducted negotiations to purchase a sawmill, which is expected to cost $36. Record the transaction. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 General Ledger Account Cash Accounts Receivable No. Debit Credit No. Date Debit Credit Date Sep 30 Balance 79 Sep 30 Inventory Prepaid Rent No. Date Debit Credit No. Date Debit Credit Balance 160 Sep 30 Sep 30 Equipment Software No. Date Debit Credit Balance No. Date Debit Credit Sep 30 273 Sep 30 Accounts Payable Salaries and Wages Payable No. Debit Credit Balance No. Date Debit Credit Date Sep 30 109 Sep 30 Notes Payable (short-term) Notes Payable (long-term) Debit Credit No. Date Debit Credit Balance No. Date Sep 30 3 Sep 30 Common Stock Retained Earnings No Nata Nahit Credit Ralanca No Nata Nahit Credit