The following transactions occurred during 2016 for the Beehive Honey Corporation:

Feb. 1 Borrowed $28,000 from a bank and signed a note. Principal and interest at 9% will be paid on January 31, 2017.

Apr. 1Paid $6,800 to an insurance company for a two-year fire insurance policy.

July 17 Purchased supplies costing $4,400 on account. The company records supplies purchased in an asset account. At the December 31, 2016, year-end, supplies costing $2,050 remained on hand.

Nov. 1 A customer borrowed $6,600 and signed a note requiring the customer to pay principal and 7% interest on April 30, 2017.

Record each transaction in general journal form.