Examine the following transactions and identify those that create expenses for Valdez Services. Prepare general journal entries to record those expense transactions and explain why the other transactions did not create expenses.

a. Paid $12,200 cash for office supplies that were purchased more than 1 year ago.

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

c. Paid $39,200 cash for equipment.

d. Paid $870 cash for this month’s utilities.

e. Paid $4,500 cash for dividends.