On August 7, 2026, the following transactions occurred in the books of different companies:

1. Tesla Inc. purchased $420,000 of inventory on credit from SpaceX Suppliers.
2. SpaceX Suppliers granted a $42,000 discount to Tesla Inc. for early payment of the invoice from Transaction 1.
3. Coca-Cola Company paid $205,000 in cash for marketing services provided by PepsiCo Marketing.
4. PepsiCo Marketing provided $82,000 worth of advertising services to McDonald's Corporation on credit.
5. McDonald's Corporation returned $40,000 worth of unused marketing materials to PepsiCo Marketing.
6. IBM Corporation sold equipment for $760,000 cash to Oracle Corporation.
7. Oracle Corporation paid $152,000 for consulting services provided by SAP Consulting.
8. SAP Consulting granted a $15,200 discount to Oracle Corporation for prompt payment of the consulting invoice.
9. Netflix Inc. received a $380,000 loan from Disney Corporation.
10. Disney Corporation charged $38,000 as interest on the loan provided to Netflix Inc.

Requirement: Journalize all these transactions into a general journal.