Glenn Grimes is the founder and president of Heartland Construction, a real estate development venture. The business transactions during February while the company was being organized are listed below. Feb. 1 Grimes and several others invested $700,000 cash in the business exchange for 25,000 shares. Feb. 10 The company purchased office facilities for $292,500, of which $97,500 was applicable to the land and $195,000 to the building. A cash payment of $58,500 was made and a note payable was issued for the balance of the purchase price. Feb. 16 Computer equipment was purchased from PCWorld for $15,200 cash. Feb. 18 Office furnishings were purchased from Hi-Way Furnishings at a cost of $9,050. A $905 cash payment was made at the time of purchase, and an agreement was made to pay the remaining $8,145 in two equal installments due March 1 and April 1. Hi-Way Furnishings did not require that Heartland sign a promissory note. Feb. 22 Office supplies were purchased from Office World for $415 cash. Feb. 23 Heartland discovered that it paid too much for a computer printer purchased on February 16. The unit should have cost only $350, but Heartland was charged $385. PCWorld promised to refund the $35 within seven days. Feb. 27 Mailed Hi-Way Furnishings the first $4,073 due on the account payable for office furnishings purchased on February 18. Feb. 28 Received $35 from PCWorld in full settlement of the account receivable created on February 23. a. Prepare journal entries to record the above transactions. Select the appropriate account titles from the following chart of accounts (Round your answers to the nearest dollar amount. Omit the "$" sign in your response): Cash Accounts Receivable Office Supplies Office Furnishings Computer Systems Land Office Building Notes Payable Accounts Payable Share Capital General Journal Debit Credit Date 20 Feb. 1 (Click to select) ((Click to select) 10 (Click to select) (Click to select) (Click to select) (Click to select) . 16 (Click to select) (Click to select) 18 (Click to select) (Click to select) (Click to select) . 22 (Click to select) (Click to select) 23 (Click to select) (Click to select) 27 (Click to select) (Click to select) 28 (Click to select) (Click to select)