the journal entry to record the purchase of equipment for $870 and furniture for $630 in a single transaction would include multiple choice a debit to equipment for $870 and a credit to furniture for $630. a debit to equipment for $870, a debit to furniture for $630, and a credit to cash for $1,500. a debit to cash for $1,500, a credit to equipment for $870, and a credit to furniture for $630. a debit to equipment for $870, a credit to furniture for $630, and a credit to cash for $240.