The Accounts with Identification Letters for Ward Company Are Listed

The accounts with identification letters for Ward Company are listed below. $$\begin{array} { | l | l | } \hline \text { Letter } & \text { Account Title } \\\hline \text { A } & \text { Cash } \\\hline \text { B } & \text { Accounts receivable } \\\hline \text { C } & \text { Office supplies inventory } \\\hline \text { D } & \text { Equipment } \\\hline \text { E } & \text { Land } \\\hline \text { F } & \text { Accounts payable } \\\hline \text { G } & \text { Notes payable } \\\hline \text { H } & \text { Common stock } \\\hline \text { I } & \text { Additional paid-in capital } \\\hline \text { J } & \text { Retained earnings } \\\hline\end{array}$$ During 2014, the company completed the transactions given below. You are to indicate the appropriate journal entry for each transaction by giving the account letter and amount. Some entries may need three letters. The first transaction is given as an example.