Sysco, formed in 1969, is Americas largest marketer and distributor of food service products, serving nearly 250,000 restaurants, hotels, schools, hospitals, and other institutions. The following transactions are typical of those that occurred in a recent year, but the amounts are simplified.

a.	Borrowed $118,500 from a bank, signing a short-term note payable.
b.	Provided $107,000 in service to customers, with $100,500 on account and the rest received in cash.
c.	Purchased equipment for $227,000 in cash.
d.	Paid employee wages of $2,600.
e.	Received $520 on account from a customer.
f.	Paid $5,650 cash for travel costs during the year.
g.	Paid $8,300 cash on accounts payable.
h	Incurred $30,500 in utility expenses during the year, of which $24,300 was paid in cash and the rest owed on account. 1. For each of the above transactions, prepare accrual basis journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)