For each of the following transactions, prepare journal entries:

a.		The company issued common shares for $157,000.
b.		The company borrowed $67,000 from a bank. (Use Bank Loan Payable)
c.		Inventory costing $46,400 was purchased on account.
d.		Rented a retail space and paid a damage deposit of $9,000.
e.		Received a bill for advertising costs of $3,600 related to the grand opening.
f.		Paid employees wages of $15,300.
g.		Inventory costing $42,200 was sold for $70,000, half for cash and half on account. (Hint: Two journal entries are required.)
h.		A payment of $43,500 was made on accounts payable.
i.		Accounts receivable totalling $20,900 were collected.
j.		New equipment costing $108,000 was purchased for cash.
k.		The company paid $17,200 on its bank loan, which included $10,000 of interest.
l.		The company paid $8,600 for the monthly rent on its retail location.
m.		The companys board declared and paid dividends of $13,300.
n.		Paid the advertising bill related to the grand opening (see transaction (e)).

Please provide the answer exactly like the table below here:

unt tiluesan ales revenue) sales re