Journalize the following transaction for Plant Assets. Make sure to capitalize all letters representing each account. DO NOT include periods, parentheses, or spaces, only the capitalized letters for the appropriate accounts.

ACCOUNT TITLES
A	Sales Revenue	BC	Common Stock
B	Additional Paid in Capital - Common	BD	Bonds Payable
C	Loss on Disposal of Plan Assets	BE	Paid in Capital Treasury Stock
D	Treasury Stock	CD	Allowance for Uncollectible Accounts
E	Miscellaneous Expense	CE	Cash Dividend
AB	Accumulated Depreciation Equip.	DE	Notes Payable
AC	Accounts Receivable	ABC	Depreciation Expense
AD	Gain on Disposal of Plan Assets	ABD	Cash
AE	Bad Debts Expense	ABE	Equipment

On Jan. 2, 20X1 ABC company used a bank note to purchase two pieces of equipment for a total of $20,000 ($10,000 each, but added together in the journal entry).

Credit:

Debit: