These These are the options for the General Journal:

No Journal Entry Required

Accounts Payable

Accounts Receivable

Accumulated Amortization

Accumulated Depreciation?Buildings

Accumulated Depreciation?Equipment

Accumulated Depreciation?Vehicles

Advertising Expense

Amortization Expense

Bad Debt Expense

Buildings

Cash

Common Stock

Copyrights

Cost of Goods Sold

Delivery Expense

Depreciation Expense

Dividends

Dividends Payable

Donation Revenue

Equipment

Franchise Rights

Goodwill

Income Tax Expense

Income Tax Payable

Insurance Expense

Interest Expense

Interest Payable

Interest Receivable

Interest Revenue

Inventory

Land

Legal Expense

Licensing Rights

Logo and Trademarks

Notes Payable (long-term)

Notes Payable (short-term)

Notes Receivable (long-term)

Notes Receivable (short-term)

Office Expenses

Patents

Prepaid Advertising

Prepaid Insurance

Prepaid Rent

Rent Expense

Rent Revenue

Repairs and Maintenance Expense

Retained Earnings

Salaries and Wages Expense

Salaries and Wages Payable

Sales Revenue

Service Revenue

Short-term Investments

Software

Subscription Revenue

Supplies

Supplies Expense

Travel Expense

Unearned Revenue

Utilities Expense

Vehicles

The following are the transactions of Spotlighter, Inc., for the month of January: a. Borrowed $4,390 from a local bank on a note due in six months. b. Received $5,080 cash from investors and issued common stock to them. c Purchased $1,9 o in equipment, paying $650 cash and promising the rest on a note due in one year. d. Paid $750 cash for supplies. e. Bought and received $1,150 of supplies on account. Prepare journal entries for each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 Borrowed $4,390 from a local bank on a note due in six months. Record the transaction. Note: Enter debits before credits Debit Credit General Journal Transaction View general journal Clear entry Record entry