Record the following events on the spreadsheet below.

a) Paid wages of $1,000 for the current period. b) Borrowed $5,000 cash from bank using a short-term note payable. c) Purchased $2,000 of equipment using a credit account. d) Earned $400 of service revenue; collected cash. e) Received $800 of utility services on account. f) Earned $1,700 of service revenue on account. g) Paid $300 on account to supplier. h) Incurred $70 of travel expenses; paid cash. i) Earned $400 of service revenue. Half was received in cash, balance was charged to account. j) Collected$100 payment by customer on account.