Glenn Grimes is the founder and president of Heartland Construction, a real estate development venture. The business transactions dering February whille the company was being organized are listed as follows. building. A cash payment of $57,000 was nade and a note payable was issued for the balance of the purchase price. February 16 Computer eguipment was purchased from PCWorld for $13,700 cash. time of purchase, and an opreeent was ade to pay the reasining balance in two equal installaents due March 1 and April 1. Hi-Hay Furnishings did not require that Heartland sign a pronissory note. February 22 office supplies were purchased from office koeld for $435 cash. enly $350, but Heartland was charged $385, pCWorld promised to refund the difference within seven days. tebruary 18 . February 28 Recelved $35 tros pcorld in full setclenent of the account recelvable created an february 23. Required: o. Prepare journal entries to record the above transactions, Select the approprate account titles from the following chart of accounts: - Cash - Land - Accounts Receivable - Olfice Bulling - Office Supplics - Notes Payable - Olfice Furnishings - Accounts Payable - Computer Systems - Capital Stock \begin{tabular}{|c|c|c|c|c|c|c|} \hline Date & \multicolumn{2}{|r|}{ Assets } & \multirow[t]{2}{*}{ Llabalities } & \multirow[t]{2}{*}{+} & \multicolumn{2}{|r|}{ Owners' Equity } \\ \hline oruary 1 & S 700,000 & Cash & & & s 700,000 & Capulas stock \\ \hline & & & & & & \\ \hline pruary 10 & & & & & & \\ \hline & & & & & & \\ \hline bevary 16 & & & & & & \\ \hline & & & & & & \\ \hline truary 18 & & & & & & \\ \hline & & & & & & \\ \hline truary 22 & & & & & & \\ \hline & & & & & & \\ \hline beruary 23 & & & & & & \\ \hline etrualy 27 & & & & & & \\ \hline & & & & & & \\ \hline ebruary 20 & & & & & & \\ \hline \end{tabular}