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

a. Paid $14,100 cash for office supplies that were purchased more than 1 year ago.

b. Paid $1,125 cash for the two-week salary of the receptionist.

c. Paid $45,000 cash for equipment.

d. Paid $930 cash for monthly utilities.

e. Owner withdrew $5,000 cash for personal use.