8. Over the Top Technologies (OTT) operates a computer repair and web consulting business News Now (NN) publishes a local newspaper. The two companies entered into the following transactions a. NN billed OTT for $785 of advertising services provided this month on account OTT repaired some of NN's equipment this month, for $226 on account CNN collected $785 cash from OTT for the advertising services provided in / d. NN paid $109 cash to OTT for OTT advertising NN's online newspaper this month on OTT's Website c. OTT and NN signed a promissory note, documenting OTT'S $2.400 cash loan to NN this month with repayment to occur in six months Required: 1. Show the journal entries that OTT would record for items (a)-le). 2. Show the journal entries that NN would record for items are