Evergreen Retail Company, whose fiscal year end is December 31, had the following transactions in its first year of operations. Pass the Journal Entries for each of the transaction: a. Issued common shares for $65,000 cash on January 1, 2020. b. Borrowed $15,000 of additional financing from the bank on January 1, 2020. c. Bought equipment for $25,000 cash, also on January 1, 2020. d. Made $60,000 of inventory purchases on account. e. Had total sales of $92,000, of which $28,000 were on account. The cost of the products sold was $44,000. f. Bought supplies for $800 cash