repare journal entries for the following transactions of iternational Dry Cleaners. (nclude descriptions) Mar 1 Issued an additional 4,000 shares of capital stock in exchange for $44,000 cash. 3 Borrowed $40,000 cash from the bank by signing a 90-day note payable. 4 Purchased land for use as parking space. The price was $85,000, of which $40,000 was paid in cash; a note payable was issued for the balance. 7 Acquired shop equipment from Dart Industrial for $3,800 on account. 8 Collected an account receivable of $1,950 from a customer, Olde Globe Theatre. 9 Returned to Dart Industrial $200 of shop equipment that were not needed. Dart Industrial agreed to reduce International Dry Cleaners' balance by that amount. 10 Issued a check in full payment of the accounts payable to Dart Industrial