For each of the transactions in M2- 9 (including the sample), write the journal entry using the format shown in this chapter (omit explanations).
a. (Sample) Borrowed $ 3,940 from a local bank on a note due in six months.
b. Received $ 4,630 cash from investors and issued common stock to them.
c. Purchased $ 1,000 in equipment, paying $ 200 cash and promising the rest on a note due in one year.
d. Paid $ 300 cash for supplies.
e. Bought and received $ 700 of supplies on account.