Robin Harrington established Time Definite Delivery on January 1. The following transactions occurred during the company's most recent quarter. a. issued common stock for $91,000. b. Provided delivery service to customers, recelving $21,500 in cash and $83,000 on account. c. Purchased and received equipment costing $93,000 and signed a long-term note for the full amount. d. Incurred repair costs of $4,100 on account. e. Collected $76,000 from customers on account. t Borrowed and deposited $101,000 cash upon signing a long-term note. g. Prepaid $75,500 cash to rent equipment next quarter. h. Paid employees $40,200 for work done during this period. 1. Incurred $50,100 of dellivery costs this quarter, all paid in cash. j. Paid $3,100 on accounts payable. k. Ordered, but haven't yet received, $850 in supplies. Required: For each of the transactions, prepare journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)