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Silver Star Mountain Resort is a ski resort northeast of Vernon in British Columbia. Besides maintaining well-groomed ski runs, the company sells lift tickets, ski lessons, and ski equipment. It operates several restaurants and rents townhouses to vacationing skiers. The following hypothetical December transactions are typical of those that occur at the resort. a. Borrowed $660,000 from the bank on December 1 , signing a note payable due in six months. b. Purchased a new snowplow for $36,000 cash on December 31 . c. Purchased ski supplies for $18,000 on account. d. Incurred $38,000 in routine maintenance expenses for the chairlifts; paid cash. e. Received $104,000 for season passes (beginning in the new year). f. Sold daily lift passes this month for a total of $108,000cash. g. Recelved a $480 deposit on a townhouse to be rented for five days in January. h. Paid haif the charges incurred on account in (c). 1. Paid $21,200 in wages to employees for the month of December. Required: 1-a. Prepare journal entries for each of the above transaction. (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 23456789 Borrowed $660,000 from the bank on December 1 , signing a note payable due in six months. Note: Enter debits before credits. 1-b. Calculate the company's preliminary net income