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Journal entry worksheet Borrowed $3,940 from a local bank on a note due in six months. Record the transaction. Note: Enter debits before credits. Depreciation Expense Dividends Dividends Payable Donation Revenue Equipment 2345 3 4 5 Amortization Expense Bad Debt Expense Bank Charges Expense Buildings Cash The following are the transactions of Spotlighter, Incorporated, for the month of January. a. Borrowed $3,940 from a local bank on a note due in six months. b. Received $4,630 cash from investors and issued common stock to them. c. Purchased $1,000 in equipment, paying $200 cash and promising the rest on a note due in one year. d. Paid $300 cash for supplies. e. Bought and received $700 of supplies on account. Required: Prepare journal entries for each transaction, (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Common Stock Copyrights Cost of Goods Sold Deferred Revenue Delivery Expense