Create a journal for this,

a$)$ Accounts receivable $$18,200$ decreases and Assets is unchanged.

b$)$ Not relevant

c$)$ Cash increases by $$110,000$

d$)$ Cash increase by $$150,000$ and liabilities also increases by $150,000$

e$)$ Asset land increases and Liabilities also increases by $170,000$

f$)$ Cash increased by $$40,000$

g$)$ Cash decreased by $$130,000$ and accounts payable decreased also by $$13,000.$

h$)$ Asset $($Equipment$)$ increases by $$207,000$ and liabilities $($promissory note$)$ increased also by $207,000.$

i$)$ Assets $($merchandise inventory$)$ increases $$by $$20,000$ and accounts payable also increases by $$20,000$

j$)$ Assets decreases by $$9,000$ and equity also decreases by $$9,000.$

k$)$ Cash decreases by $$2,200$