Journal entry worksheet Record the purchase of equipment, paying part in cash and signing a note payable for the balance. Note: Enter debits before credits. Journal entry worksheet Record the payment of cash dividend. Note: Enter debits before credits. Journal entry worksheet Record the purchase of office supplies on account. Note: Enter debits before credits. Journal entry worksheet Record the issuance of capital stock at $75 per share. Note: Enter debits before credits. Journal entry worksheet Record the entry for payment of account payable to Leah Laboratories. Note: Enter debits before credits. Journal entry worksheet Record the entry for amount collected, owed from Goosinger Medical Insurance. Note: Enter debits before credits