The following is sample list of the Speiran Company's transactions completed during 2019. The company's fiscal year ends on December 31 . Jan. 8 Purchased merchandise for resale on account. The invoice amount was $14,768; assume a perpetual inventory systen. 17 Paid January 8 invoice. Apr. 1 Borrowed $30,000 fron Lowell Bank for general use; signed a 12 -month, 12% annual interest-bearing note for the money. May 1 Rented office space in one of Speiran Company's buildings to another company and collected six months ' rent in advance amounting to $12,000. quired: Prepare journal entries for each of these transactions. (If no entry is required for a transaction/event, select "No journal entry quired" in the first account field.) Journal entry worksheet Purchased merchandise for resale on account. The invoice amount was $14,760; assume a perpetual inventory system. Note: Enter debits before credits. The following is sample list of the Speiran Company's transactions completed during 2019. The company's fiscal year ends on December 31 . Jan. 8 Purchased merchandise for resate on account. The invoice amount was 514,760; assume a perpetual inventory systen. 17 Paid January 8 invoice. Apr. 1 Borrowed $3 e, eee from Lowell Bank for general use; signed a 12-month, 128 annual interest-bearing note for the money. May 1 Rented office space in one of Speiran Company's buildings to another conpany and collected six months' rent in advance anounting to $12,000. Required: Prepare journal entries for each of these transactions. (If no entry is required for a transaction/event, select "No journal entry equired" in the first account field.) Journal entry worksheet 4 Note: Enter debits before credits: The following is sample list of the Speiran Company's transactions completed during 2019. The company's fiscal year ends on December 31 . Jan. 8 Purchased merchandise for resale on account. The invoice amount was $14,760; assume a perpetual inventory system. 17 Paid January 8 invoice. Apr. 1 Borrowed $36, , for the money. May 1 Rented office space in one of Speiran Company's buildings to another company and collected six months' rent in advance amounting to $12,e00. equired: Prepare journal entries for each of these transactions. (If no entry is required for a transaction/event, select "No journal entry quired" in the first account field.) Journal entry worksheet 4 Borrowed $30,000 from Lowell Bank for general use; signed a 12 -month, 12% annual interest-bearing note for the money. Note: Enter debits before credits: The following is sample list of the Speiran Company's transactions completed during 2019. The company's fiscal year ends on December 31 . Jan. 8 purchased merchandise for resale on account. The invoice anount was $14,760; assume a perpetual inventory system. 17 Paid January 8 invoice. Apr. 1 Borrowed $30, 000 from Lowell Bank for general use; signed a 12-month, 12% annual interest-bearing note for the money. May 1 Rented office space in one of Speiran Company's buildings to another company and collected six sonths". rent in advance anounting to $12,000. Required: Prepare journal entries for each of these transactions. (If no entry is required for a transaction/event, select "No journal entry equired in the first account field.) Journal entry worksheet 1 Rented office space in one of Speirans's bulidings to another company and collected six months' rent in advance amounting to $12,000. Note: Enter debits before credits