Record the following transactions in the general journal provided below.

Type 0 in any cell that you wish to leave blank. Please DO NOT use abbreviations.

1. Sold 10 shares of stock for $5 each. The stock had a $1 per share par value.

2. Borrowed $100 from the bank at 8% annual interest.

3. Earned $30 of revenue by providing consulting services to a client on credit.

4. Paid $20 in cash for operating expenses.

5. Paid the annual interest on the bank loan (number 2 above) at year-end