Sysco, formed in 1969, is North America’s largest marketer and distributor of food service products, serving approximately 400,000 restaurants, hotels, schools, hospitals, and other institutions. The following summarized transactions are typical of those that occurred in a recent year (dollars are in thousands).
a. Borrowed $185,000 from a bank, signing a short-term note.
b. Provided $29,335 in service to customers during the year, with $21,300 on account and the rest received in cash.
c. Purchased plant and equipment for $530,000 in cash.
d. Purchased $23,836 inventory on account.
e. Paid payroll, $3,102 during the year.
f. Received $21,120 on account paid by customers.
g. Purchased and used fuel of $730,000 in delivery vehicles during the year (paid for in cash).
h. Declared and paid $310,000 in dividends for the year.
i. Paid $4,035 cash on accounts payable.
j. Incurred $61,000 in utility usage during the year; paid $53,000 in cash and owed the rest on account.

Required:
For each of the transactions, prepare journal entries. Determine whether the accounting equation remains in balance and debits equal credits after each entry.