Prepare journal entries for the following five transactions, Use correct accounting account terms.

Purchase $5,000 of office supplies, on account

Borrowed $9,000 cash from a bank, payable in 3 months

Issued 2,000 shares common stock at $1 par for $12,000 cash

Paid $6,000 cash toward accounts payable

Received $12,000 from services to be provided next month