Journal entries for Johnson Company

The following events occurred for Johnson Company:
a. Received investment of cash by organizers and distributed to them 1,000 shares of $1 par value common stock with a market price of $40 per share.
b. Purchased $15,000 of equipment, paying $3,000 in cash and owing the rest on accounts payable to the manufacturer.
c. Borrowed $10,000 cash from a bank.
d. Loaned $800 to an employee who signed a note.
e. Purchased $13,000 of land; paid $4,000 in cash and signed a note for the balance.
Prepare journal entries for the above transactions.
Enter debits before credits
Record the receipt of cash and the distribution of 1,000 shares of $1 par value common stock with a market price of $40 per share.
Record the $15,000 purchase of equipment with $3,000 cash and the rest on accounts payable.
Record $800 loan to an employee who signed a note.
Record the $13,000 land purchase paid with $4,000 cash and a note for the balance.