Required Record the following transactions in general journal entry form. Record the event num-ber in the date column. 1. Issued common stock for $5,000 cash. 2. Borrowed $4,000 cash from a local bank. 3. Purchased $500 of supplies on account. 4. Recognized revenue of $8,000 for services provided on account. 5. Paid $3,900 cash for salaries expense. 6. Paid $2,400 cash in advance for a one-year lease to rent office space. 7. Purchased $3,500 of office furniture on account. 8. Received $1,800 cash for services to be performed in the future. 9. Collected $3,000 cash from accounts receivable. 10. Paid $1,200 cash for utilities. 11. Paid dividends of $1,000 cash to the stockholders. 12. Invested $2,000 cash in a certificate of deposit. 13. Repaid $1,600 of the bank loan described in Event No. 2. 14. Purchased land for $2,700 cash. 15. Recognized $400 of accrued interest expense. 16. Completed $1,800 of services on contract described in Event No. 8. 17. Counted supplies on hand at the end of the accounting period. Determined that $400 of supplies were used during the accounting period. 18. Recognized accrued salary expense of $2,300. 19. Recognized $150 of accrued interest revenue.