Journalize the following events, transactions that Lobnitz method into during the month. a) Received $150,000 from issuing 10,000 shares of $1 par value Lobnitz common stock. (When recording this entry, credit TWO distinct owners' equity accounts.) b) Borrowed $100,000. c) Purchased $30,000 of office furniture (property, plant, and equipment) on a credit basis. d) Performed $300,000 of services for customers on a credit basis. e) Incurred, but did not yet pay, $25,000 of wages expense for the month. f) Collected $175,000 of accounts receivable. g) Collected $36,000 from customers for work to be performed during the following month. h) Recorded $5,000 of depreciation expense