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 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) . Inventory costing $ 46,600 was purchased on account. d. Rented a retail space and paid a damage deposit of $10,000. Received a bill for advertising costs of $3,300 related to the grand opening. e 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. i 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. L 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)). No. Account Titles and Explanation Debit Credit a. b. c d. arch *** 9 (To record sales revenue) (To record the cost) h. J j k . n