Record the following transactions as journal entries.

\begin{tabular}{|l|l|} \hline \hline 161 & AccumulatedDepreciation-OfficeFurniture \\ \hline 165 & Truck \\ \hline 166 & Accumulated Depreciation - \\ Truck \end{tabular} Purchased $6,000 of office supplies on account. Paid $6,000 for repairs to the company truck Paid $8,000 cash for dividends. \begin{tabular}{|l|l|} \hline 101 & Cash \\ \hline 105 & Accounts Receivable \\ \hline 110 & Interest Receivable \\ \hline 112 & Notes Receivable \\ \hline 115 & Office Supplies \\ \hline 120 & Prepaid Insurance \\ \hline 125 & Prepaid Rent \\ \hline 130 & Short-term Investments \\ \hline 140 & Long-term Investments \\ \hline \end{tabular} \begin{tabular}{|l|l||} \hline 225 & Dividends Payable \\ \hline 235 & Unearned Revenue \\ \hline 250 & Notes Payable \\ \hline 255 & Mortgages Payable \\ \hline 260 & Premium on Bonds Payable \\ \hline 301 & Common Stock \\ \hline 315 & Retained Earnings \\ \hline 320 & Dividends \\ \hline 325 & Income Summary \\ \hline 410 & Service Revenue \\ \hline 420 & Dividend Revenue \\ \hline 430 & Interest Revenue \\ \hline 505 & Advertising Expense \\ \hline 510 & Delivery Expense \\ \hline 515 & Depreciation Expense \\ \hline 520 & Insurance Expense \\ \hline 525 & Interest Expense \\ \hline \hline 535 & Repairs and Maintenance \\ \hline 540 & Rent Expense \\ \hline 540 & Salaries Expense \\ \hline 545 & \\ \hline 525 \end{tabular} \begin{tabular}{|l||l|} \hline 145 & Building \\ \hline \hline 146 & AccumulatedDepreciation-Building \\ \hline 150 & Equipment \\ \hline 151 & AccumulatedDepreciation-Equipment \\ \hline 155 & Furniture \\ \hline 156 & AccumulatedDepreciation-Furniture \\ \hline 160 & Office Furniture \\ \hline \hline \end{tabular}