Kiwi Incorporated, headquartered in Boston, Massachusetts, designs, manufactures, and markets headphones and other audio components. The following is Kiwi's (simplified) balance sheet from a recent fiscal year ending on June 30. Assume that the following transactions (in thousands) occurred during the next fiscal year (ending on June 30, 2023): a. Borrowed $18,386 from banks due in two years. b. Purchased additional investments for $23,890 cash; one-fifth were long term and the rest were short term. c. Purchased property, plant, and equipment; paid $9,693 in cash and signed a short-term note for $1,530. d. Issued additional shares of common stock for $1,590 in cash; total par value was $1 and the rest was in excess of par value. e. Sold short-term investments costing $19.128 for $19,128 cash. f. Declared $11,246 in dividends to be paid at the beginning of the next fiscal year. equired: Prepare a journal entry for each transaction. lote: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers thousands