Please complete all parts of the question:

Required information [The following information applies to the questions displayed below] 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. KINI, INCORPORATED CONSOLIDATED BALANCE SHEET June 30, 2022 (dollars in thousands) ASSETS Current assets: Cash Short-term investments Accounts receivable Inventories $ 14,304 11,391 17,956 2,191 Other current assets, 24,407 Total current assets 70,249 Long-term investments 131,576 20,874 Property, plant, and equipment, net Other noncurrent assets 12,688 Total asseta $ 235,307 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 30,550 Accrued expenses Unearned revenue Short-term notes payable 18,693 8,617 6,406 Total current liabilities 64,256 Long-term debt 29,363 28,187 Other noncurrent liabilities Total liabilities 121,006 Stockholders' equity: 2 Common stock ($0.01 par value) Additional paid-in capital Retained earnings 25,412 80,167 Total stockholders' equity 113,541 Total liabilities and shareholders' equity $ 235,387 Assume that the following transactions (in thousands) occurred during the next fiscal year (ending on June 30, 2023) a. Borrowed $18,326 from banks due in two years. b. Purchased additional investments for $23,830 cash; one-fifth were long term and the rest were short term. c. Purchased property, plant, and equipment; paid $9,633 in cash and signed a short-term note for $1,470. d. Issued additional shares of common stock for $1,530 in cash; total par value was $1 and the rest was in excess of par value. e. Sold short-term investments costing $19,068 for $19,068 cash. Declared $11,186 in dividends to be paid at the beginning of the next fiscal year Required: 1. Prepare a journal entry for each transaction. Note: If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in thousands. View transaction list Journal entry worksheet