Sharper! Enterprises Inc. General Journal Entries Date Accounts 22-Jan Discount on bond payable face value bond payable 28-Feb cash bond payable 6-Mar cash notes payable 22-Apr equipment cash 17-Apr cash common stock paid in capital $ $ $ FUO sum CO $ $ Debit 75,000.00 75,000.00 120,400.00 60,000.00 55,000.00 4,000.00 $ 75,000.00 $ S $ on Credit $ 55,000.00 in $ 120,400.00 60,000.00 200.00 2 800 00