Following are the transactions for Valdez Services.

a. The company paid $12,200 cash for payment on a 16-mont-old liability for office supplies.

b. The company paid $1,233 cash for the just completed two-week salary of the receptionist.

c. The company paid $39,200 cash for equipment purchased.

d. The company paid $870 cash for this month's utilities.

e. Owner (Valdez) withdrew $4,500 cash from the company for personal use.

Required:

1. Examine the above transactions and identify those that create expenses for Valdez Services.

2. Prepare general journal to record those transactions that created expenses in the above given order.