Amazon. com, Inc., headquartered in Seattle, WA, started its electronic commerce business in 1995 and expanded rapidly. The following transactions occurred during a recent year (dollars in millions): a. Issued stock for $623 cash (example).
b. Purchased equipment costing $6,320, paying $4,893 in cash and charging the rest on account.
c. Paid $5,000 in principal and $300 in interest expense on long-term debt.
d. Earned $177,866 in sales revenue; collected $123,949 in cash with the customers owing the rest on their Amazon credit card account.
e. Incurred $25,249 in shipping expenses, all on credit.
f. Paid $118,241 cash on accounts owed to suppliers. Incurred $10,069 in marketing expenses; paid cash.
g. Collected $38,200 in cash from customers paying on their Amazon credit card account.
h. Borrowed $16,231 in cash as long-term debt.
i. Used inventory costing $111,934 when sold to customers.
j. Paid $830 in income tax recorded as an expense in the prior year.

Required:
Journalize each of the transactions.