(a) Complete the journal entries using the following template:

101 Cash 112 Accounts Receivable 126 Supplies 157 Equipment 200 Note Payable 201 Accounts Payable CHART OF ACCOUNTS of Ming Photocopy Service Company 209 Uneared Service Revenue 311 Common Stock 332 Dividends 400 Service Revenue 610 Advertising Expense 729 Rent Expense Name(s) Name(s) of account(s) DR & amount of accounts) CR & amount 1. The company issues common stock in exchange for 90,000,000 cash. 2. Purchased three photocopy machines for $200,000,000, paying #50,000,000 cash and signing a 5-year, 10% note for the remainder 3. Purchased $5,000,000 supplies on credit. 4. Cash photocopy revenue amounted to 17,000,000 5. Paid 500,000 cash for radio advertising. 6. Paid 800,000 on account for supplies purchased in transaction 3. 7. The company paid dividends of $1,500,000 8. Paid 1,200,000 cash for rent for the current month. 9. Received $2,000,000 cash advance from a customer for future copying service 10. Billed a customer for $450,000 for copying service done