Katy Williams is the manager of Blue Light Arcade. The company provides entertainment for parties and special events.

a.	Blue Light Arcade received $72 cash on account for a birthday party held two months ago.
b.	Agreed to hire a new employee at a monthly salary of $3,650. The employee starts work next month.
c.	Paid $2,650 for a table top hockey game purchased last month on account.
d.	Repaid a $5,650 bank loan that had been outstanding for six months. (Ignore interest.)
e.	The company purchased an air hockey table for $4,800, paying $2,300 cash and signing a short-term note for $2,500.

Prepare journal entries for the above transactions relating to the year ended December 31. (If no entry is required for a transaction/event select "No Journal Entry Required" in the first account field.)