For each of the transactions in M2-9 (including the sample), write the journal entry using the format shown in this chapter.
a. (Sample) Borrowed $3,940 from a local bank on a note due in six months.
b. Received $4,630 in cash from Ryan Terlecki.
c. Purchased $920 in equipment, paying $190 cash and promising the rest on a note due in one year.
d. Paid $372 cash for supplies.
e. Bought $700 of supplies on account.