In December 2018, the first five transactions of Acker Small Engine Repair Company have been posted to the T-accounts. Prepare the journal entries that served as the sources for the five transactions. Include an explanation for each entry. (Click the icon to view the T-accounts.) Prepare each transaction in order according to the reference number shown in the accounts provided. (Record debits first, then credits. Select the explanation on the last line of the journal entry.) Accounts and Explanation Debit Credit Data Table Building 39,000 Equipment 3,200 (3) (5) Cash Office Supplies (1) 51,000 39,000 (3) (2) 600 (4) 46,000 3,200 (5) Accounts Payable 600 (2) Accounts and Explanation Debit Credit Notes Payable Common Stock 46,000 (4) 51,000 (1) Print Done Accounts and Explanation Debit Credit Accounts and Explanation Debit Credit Accounts and Explanation Debit Credit