Examine each of the following transactions and prepare general journal entries to record only the expense transactions. Explain why the remaining transactions are not expense transactions.

a. Paid \(\$ 1,000\) cash for store equipment.

b. Paid \(\$ 1,400\) in partial payment for supplies purchased 30 days previously.

c. Paid utility bill of \(\$ 640\).

d. Paid \(\$ 1,200\) to owner of the business for his personal use.

e. Paid \(\$ 1,600\) salary of office employee.