The following events occurred for Johnson Company:  a

The following events occurred for Johnson Company: 
a. Received investment of cash by organizers and distributed to them 1,160 shares of $1 par value common stock with a market price of $30 per share. b. Purchased $7,600 of equipment, paying $2,000 in cash and owing the rest on accounts payable to the manufacturer. c. Borrowed $8,000 cash from a bank. d. Loaned $800 to an employee who signed a note. e. Purchased $23,000 of land; paid $9,000 in cash and signed a note for the balance. 
Required: Prepare journal entries for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)