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 $870,000 from the bank on December 1, signing a note payable, due in six months.
b. Purchased a new snowplow for $27,000 cash on December 31.
c. Purchased ski supplies for $18,200 on account.
d. Incurred $29,100 in routine maintenance expenses for the chairlifts; paid cash.
e. Received $73,750 for season passes (beginning in the new year).
f. Daily lift passes were sold this month for a total of $82,200 cash.
g. Received a $675 deposit on a townhouse to be rented for five days in January.
h. Paid half the charges incurred on account in (c).
i. Paid $23,600 in wages to employees for the month of December.

Required:

1. Prepare accrual basis journal entries for each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)