Required 1 Required 2 Required 3 Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Prepaid Insurance (108), Office Equipment (163); Drafting Equipment (164), Building (170), Land (172), Accounts Payable (201), Notes Payable (250); J. Aracel, Capital (301): J. Aracel, Withdrawals (302), Engineering Fees Earned (402), Wages Expense (601), Equipment Rental Expense (602): Advertising Expense (603), and Repairs Expense (604). Show less View transaction list Journal entry worksheet ..... 7 8 9 10 11 12 The company paid $1,200 cash for wages to a drafting assistant. Note: Enter debits before credits. Transaction Account Title Debit Credit Record entry Clear entry View general journal