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3-1. Complete the journal entries for the following financing transactions involv- ing owners. a. A farmer contributes her personal computer, worth $1,000, to her farm business b. A farmer pays a personal credit card debt for $200 with cash earned by the farm business c. A farmer deposits $350 from a garage sale of personal items into the farm checking account d. A farmer receives $10,000 from a relative's estate sale for use in his farm business e. A farmer pays $100 for groceries with the farm checking account. f. Utilities of S65 for the farmer's house is paid with a check from the farm checking account 3-2. Complete the journal entries for the following financing transactions involv- ing nonowners. a. A farmer borrows $5,000 from the local bank for operating expenses. b. A farmer makes a payment of $3,500 in interest and $10,000 in principal on a real estate loan c. A farmer gets a loan from a relative for $1,000 for use in the farm business. d. The farmer in (c) pays back the relative without interest. 3-3 Complete the journal entries for the following investing transactions a. A farmer buys a tract of land for $50,000. b. A farmer leases a tractor that is worth $50,000 and will own the tractor at the end of the lease. c. A farmer builds a shed for $7,000. d. A farmer buys five cows for $6,000. e. A farmer sells a parcel of land to a local municipality for $36,000. The original cost of the land was $36,000. 3-4. Complete the journal entries for the following operating transactions. a. A farmer buys feed for $800. b. A farmer sells feeder calves for $118,000. c. A farmer buys supplies for the orchard for $36. d. A farmer pays the $350 veterinary bill. e. A farmer sells grain for $102,000. f. A farmer culls his cow herd and sells the cows for $3,000. 3-5 Post the journal entries from your answers in Problems 3-1 to 3-4. You will have to create a ledger with accounts before you post the entries. Compute the balance in each account. 3-6 Prepare a trial balance using the ledger accounts that you created in Problem 3-5. Check that the sum of the debits equals the sum of the credits. If they are not equal, check that the journal entries in Problems 3-1 to 3-4 were posted correctly and that the balances in the accounts were computed correctly in Problem 3-5, Finally, make sure that the correct balances have been copied to the correct column in the trial balance