Jan 2. AAA issued extra common stock and collected cash $10,000 Jan 5. AAA purchased an equipment on credit ($3,000) Jan 20. AAA pays back $3,000 in cash to the equipment seller Jan 21. AAA borrowed $3,500 from local bank by signing a notes payable Jan 22. AAA purchased supplies $600 by cash Jan 23. AAA paid salaries $3,000 in cash Jan 24. AAA received cash $10,000 and promised to provide catering service on Jan. 31. Journal Entries Date Jan. 2 Jan. 5 Jan. 20 Jan. 21 Jan. 22 Jan. 23 Explanation DR CR