On the Gen Journal worksheet, record the following external transactions a. through k. Use column B for the debits and column C for the credits. Record the debits first and the credits second. The labels for the first few transactions have been entered for you. Some transactions may require more than two accounts to record correctly. a. Provide health services for cash, $18,000, and on account, $62,000. b. Collect on accounts receivable, $45,000. c. Issue shares of common stock in exchange for $12,000 cash. d. Pay salaries for the year through December 23, 2018, $36,000. e. Pay for utilities expense, $13,000, of which $5,500 represents costs for 2017. f. Receive cash in advance from customers, $7,000. g. April 1, 2018, the company purchases On insurance for $15,000 for a one-year policy to cover possible injury to workers. h. On August 1, 2018, David's borrows $40,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 9%. The principal is due in four years. i. Purchased $1,750 of Supplies on account. j. Paid $1,250 on account for the Supplies purchased in (i). k. Pay $3,000 cash dividends to stockholders.

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