Record Journal Entries for Transactions 1-10:

1. Record the borrowing of $12 cash on a six-month note payable dated March 1, 2015

2. Record the purchase of land for future building site; paid cash, $9

3. Record the entry for revenues for 2015, $144, including $32 on credit and $112 collected in cash

4. Record the issuance of additional shares of stock for $3

5. Record the salaries and wages expense for 2015, $77 paid in cash

6. Record the collection of accounts receivable, $16

7. Record the purchase of software, $10 cash

8. Record the payment of accounts payable, $13

9. Record the purchase of supplies on account for future use, $18

10. Record the entry for $25 service contract signed to start February 1, 2016