just to make a jornal entry using the letters instead of the name. the letters are listed beside the names at the top. Its just to make the entry! But base on the question i just need to know what entry to make!

Question 25 (6 points) The following is list of accounts each represented by a letter. A Accounts Payable B Accounts Receivable E Building F Cash G Cost of Goods Sold H Federal Income Tax Withheld Payable 1 Federal Unemployment Taxes Payable FICA Taxes Payable K Interest Expense L Land M Merchandise Inventory N Notes Payable o Payroll Tax Expense Retained Earnings Q Salaries and Wages Expense R Sales Revenue S Sales Taxes Payable T Service Revenues U State Income Tax Withheld F v State Unemployment Taxes W Supplies X Supplies Expense Y Unearned Service Revenue Z Utilities Expense C represents Credit and D represents Debit. Example: Example: Debit Credit Supplies Cash 400 400 Where W denotes Supplies account, 400 is the amount, D stands for debit, F denotes cash account, 400 is the amount, and C stands for credit. The letters are in capital. Comma is used to separate the changes in each account. Don't use dollar sign, decimal point, or space in any place. If in an entry requires more than one debit or credit accounts, first enter debit accounts (in order of dollar amount - large amount to small amount), then the credit accounts (in order of dollar amount - large amount to small amount). Provide journal entry for the following transaction: In a "fire sale," acquired a land and building obviously worth $100,000 and $300,000, respectively, for $280,000. Provide the journal entry to record this transaction. A/ Question 26 (3 points) What is the complete name of the accounting book in which individual accounts and their balances are kept? O a) General Ledger b) Debit Oc) Posting d) General Journal e) Journalizing Question 27 (3 points) What is the normal balance for Assets accounts? a) General Ledger b) Debit Oc) Posting d) General Journal e) Journalizing Question 28 (3 points) Which of the following is not a user of financial reports? a) Creditors. b) Government agencies. c) Unions. d) All of these are users