2B-3. (Similar to problem 2B-1) Show the journal entries for these transactions. a. Investors purchase common stock in a corporation for $64,000. b. The purchase of supplies for $8,000 cash. c. Providing $39,000 of services for $21,000 cash and $18,000 on account. d. Purchase of equipment for $18,000 on account e. Payment of employee salaries in the amount of $27,000 cash. f. Borrowing $39,000 from the bank on a note. g. Payment of $8,000 toward the equipment purchased in d. h. Collection of $8,000 of the amount due as a result of the services provided in c. i. Declaration and payment of a dividend of $7,000