For each of the following transactions, prepare journal entries: $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$

a$.$ The company issued common shares for $$146,000.$

b$.$ The company borrowed $$78,000$ from a bank. $($Use Bank Loan Payable$)$

c$.$ Inventory costing $$46,600$ was purchased on account.

d$.$ Rented a retail space and paid a damage deposit of $$10,000.$

e$.$ Received a bill for advertising costs of $$3,300$ related to the grand opening.

f$.$ Paid employees wages of $$17,800.$

g$.$ Inventory costing $$40,300$ was sold for $$74,700,$ half for cash and half on account. $($Hint: Two journal entries are required.$)$

h$.$ A payment of $$42,800$ was made on accounts payable.

i$.$ Accounts receivable totalling $$22,000$ were collected

j$.$ New equipment costing $$108,000$ was purchased for cash. k$.$

The company paid $$18,500$ on its bank loan, which included $$10,200$ of interest.

I. The company paid $$8,500$ for the monthly rent on its retail location.

m$.$ The company's board declared and paid dividends of $$11,500.$

n$.$ Paid the advertising bill related to the grand opening $($see transaction $($e$)).$