make journal entries: a) Purchased land for construction of production hall, for $50,000, via note payable (8%, 5 Years, principal $50,000) b) Invoice for Regeton States Power Co. $5,000 received for utility usage in May. c) Sale of the goods for $200,000 on account costing $130,000, credit terms 2/10, n/30. d) Collected cash $150,000 from customers from the transaction (c) within a discount period. e) Dividends declared, $5,000. f) $ 8,000 paid 6 months in advance for accounting journals. g) Depreciation of the equipment, $3,500.