Journal entries .....Help cand figure our c or d?

Sweet Shop Co. is a chain of candy stores that has been in operation for the past ten years.

a.	Ordered and received $12,300 worth of cotton candy machines from Candy Makers Inc., which Sweet Shop Co. will pay for in 45 days.
b.	Sent a check for $6,300 to Candy Makers Inc., for the cotton candy machines from (a).
c.	Received $700 from customers who bought candy on account in previous months.
d.	To help raise funds for store upgrades estimated to cost $36,500, Sweet Shop Co. issued 1,300 shares for $25 each to existing stockholders.
e.	Sweet Shop Co. bought ice cream trucks for $66,000 total, paying $13,000 cash and signing a long-term note for $53,000.

Prepare journal entries for the above transactions, which occurred at the end of the most recent year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)