Greek Peak is a ski resort in upstate New York. The company sells lift tickets, ski lessons, and ski equipment. It operates several restaurants and rents townhouses to vacationing skiers. The following hypothetical December transactions are typical of those that occur at the resort. a. Borrowed $685,000 from the bank on December 1, signing a note payable, due in six months.
b. Purchased a new snowplow for $29,750 cash on December 31.
c. Purchased ski supplies for $19,200 on account.
d. Incurred $29,400 in routine maintenance expenses for the chairlifts; paid cash.
e. Received $84,000 for season passes (beginning in the new year).
f. Daily lift passes were sold this month for a total of $95,800 cash.
g. Received a $765 deposit on a townhouse to be rented for five days in January.
h. Paid half the charges incurred on account in (c).
i. Incurred and paid $18,500 in wages to employees for the month of December.

Required:
Prepare accrual basis journal entries for each transaction.