You are to record journal entries for Birch Ltd. (Birch) for transactions a through h that follow in the grid below. Debits must come before and be on a separate line from credits. There are extra rows in the grid. You are not required to provide explanations, but you should show calculations. You can click on the grid to make the grid larger on your screen. a) Paid total salaries of $2,200. This amount includes $600 owing in salaries payable and the balance represents salaries for the current period, Date Debit account Credit account Debit s Credits a) b) Earned service revenue of $25,000. Of this amount, $10,000 was received in cash. The balance was on account. Debit account Credit account Debit $ Credits Date b) b) Earned service revenue of $25,000. Of this amount, $10,000 was received in cash. The balance was on account. Date Debit account Credit account Debits Credits b) c) Birch has equipment that was purchased two years ago at a cost of $16,000. The equipment has a useful life of four years. You are to record depreciation for the current year. Date Debit account Credit account Debit s Credits c) c) Birch has equipment that was purchased two years ago at a cost of $16,000. The equipment has a useful life of four years. You are to record depreciation for the current year. Date Debit account Credit account Debit $ Credits c) d) Purchased $2,500 of supplies inventory on account (on credit) Date Debit account Credit account Debits Credit $ d)