g. Paid utilities bill of $500 for the month. Dr. Cr. h. Owner invested $25,000 cash into the business and received common shares in return. Dr. Cr. i. Received an invoice for repairs, $800. Dr. Cr. j. Purchased $400 of supplies on account. Dr. Cr. k. Paid cash in advance for television advertising, $5,500. Ads will show on TV next year. Dr. Cr. 1. Paid $2,000 cash for office furniture. Dr. Cr. m. Owner received a dividend of $700. Dr. Cr. n. Collected $1,200 on account. Dr. Cr. 0. Borrowed $10,000 from the bank, and received cash. Dr. Cr