The following events pertain to Big Axe Corporation which owns several axe throwing venues: a. Received $89,000 cash from the issuance of common stock. b. Purchased land for $49,500 in cash. c. Purchased $14.500 of supplies on account. d. Collected $14,300 cash on accounts receivable. Required: Record each of the transactions in general journal form. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.