PLEASE ONLY ANSWER d$.$FOR D and explain the process behind it$,$ the answer is attached!

On December $1,$ ABC bought some equipment for $$200,000$ with a short$-$term note payable bearing $12\%$ interest. ABC has not made any journal entries related to this transaction.

On December $31,$ ABC accepted delivery of $$30,000$ of inventory. ABC has not yet paid its suppliers.

Customers prepaid $$11,300$ related to services ABC will perform next year. This price included $13\%$ HST$.$

Gross salaries and wages in the amount of $$20,000$ are paid. Canada Pension Plan contributions of $$1,200,$ Employment Insurance contributions of $$600,$ and income taxes of $$2,500$ are withheld from employees.

REQUIRED:

Prepare the necessary journal entries for a through d