Using the steps outlined in the five-step transaction analysis, record the following transactions in the general journal for Gulaine Plumbing, Inc. Explanations are not required.

Dec 1 Paid interest expense, $100.

5 Purchased office furniture on account, $2,500.

10 Performed service on account for a customer, $2,900.

12 Borrowed $20,000 cash, signing a note payable.

19 Sold for $80,000 land that had cost tile company $80,000.

21 Purchased building for $300.000; signed a note payable.

27 Paid $650 on account.