The following is list of accounts each represented by letter(s). Where each box represents a journal entry line. In first box, G denotes Cash account, 3000 is the amount, D stands for debit. In second box: B denotes Accounts Receivable account, 2000 is the amount, D stands for debit. And in third box: GG denotes Service Revenues, 5000 is the amount, and C stands for credit. The letters are in capital. Don't use dollar sign, decimal point, comma, or space in any place. If in an entry requires more than one debit or credit accounts, first enter debit accounts (in order of dollar amount - large amount to small amount), then the credit accounts (in order of dollar amount - large amount to small amount). Question: Provide the journal entry to record $8,000 depreciation on equipment. Question: Company paid for the following items in cash for the construction of a new shop. Make a composite journal entry to record the transaction. Question: On March 1st,2022, JP Company borrowed $120,000 from bank by signing a one-year 4% note. The principal \& interest has to be paid at the maturity of the note in 2023. Provide the adjusting journal entry that JP Company has to make at the end of the year on Dec. 31st of 2022 . Answer =