Tower Company reported the following amounts of contributed capital in the shareholders' equity
accounts as of January 1, 20E:
Indicate the journal entry required to record each of the following transactions by entering the letter code corresponding to each account to be debited and credited and the amount of each debit and credit. The transactions are independent unless otherwise stated. 
Definitions:
Interest Rate
The percentage at which interest is charged or paid on a loan or investment over a specific period.
Future Value
The estimated value of an investment at a specified date in the future, given a certain rate of interest or rate of return.
Annuity Factor
A factor used to calculate the present value of an annuity, representing the number of payment periods.
Compound Interest
The interest computed on the principal and any interest earned that has not been paid or withdrawn.
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