Required Record the following transactions in general journal entry form. Record the event num-ber in the date column. 1. Issued common stock for $5,000 cash. 2. Borrowed $4,000 cash from a local bank. 3. Purchased $500 of supplies on account. 4. Recognized revenue of $8,000 for services provided on account. 5. Paid $3,900 cash for salaries expense. 6. Paid $2,400 cash in advance for a one-year lease to rent office space. 7. Purchased $3,500 of office furniture on account. 8. Received $1,800 cash for services to be performed in the future. 9. Collected $3,000 cash from accounts receivable. 10. Paid $1,200 cash for utilities. 11. Paid dividends of $1,000 cash to the stockholders. 12. Invested $2,000 cash in a certificate of deposit. 13. Repaid $1,600 of the bank loan described in Event No. 2. 14. Purchased land for $2,700 cash. 15. Recognized $400 of accrued interest expense. 16. Completed $1,800 of services on contract described in Event No. 8. 17. Counted supplies on hand at the end of the accounting period. Determined that $400 of supplies were used during the accounting period. 18. Recognized accrued salary expense of $2,300. 19. Recognized $150 of accrued interest revenue.

1.    Cash          $5000 Dr

            Common Stock (at par)         $5000 Cr

2.    Cash          $4000 Dr

            Loan Payable         $4000 Cr

3.    Supplies        $500 Dr

            Account Payables        $500 Cr

4.    Account Receivables        $8000 Dr

            Service Revenue                   $8000 Cr

5.    Salaries Expense           $3900 Dr

            Cash                                   $3900 Cr

6.    Prepaid Rent               $2400 Dr

             Cash                           $2400 Cr

7.    Office Furniture         $3500 Dr

              Account Payable      $3500 Cr

8.   Cash          $1800 Dr

             Unearned Service Revenue      $1800 Cr

9.   Cash          $3000 Dr

            Account Receivables       $3000 Cr

10.  Utilities Expense      $1200 Dr

              Cash                       $1200 Cr  

11.  Dividends            $1000 Dr

              Cash                  $1000 Cr

12.  Certificate of Deposit Receivable       $2000 Dr

              Cash                                                       $2000 Cr

13.  Loan Payable             $1600 Dr

              Cash                          $1600 Cr

14.   Land       $2700 Dr

              Cash        $2700 Cr      

15.  Interest Expense    $400 Dr

             Interest Payable     $400 Cr

16.  Unearned Service Revenue    $1800 Dr

            Service Revenue                     $1800 Cr

17.  Supplies Expense       $400 Dr

            Supplies                      $400 Cr

18.  Salaries Expense       $2300 Dr

             Salaries Payable        $2300 Cr

19.  Interest Receivable       $150 Dr

              Interest Revenue          $150 Cr

Explanation:

enlightenment impacted society by introducing the idea that mankind could use reason to discover the laws of the world and the rights of mankind. these ideals affected all factions of society, from politics to religion.

answer; the correct answer is (direct foreign investment);