Show the general journal entries that are needed to record the following transactions of Johnson’s Cleaning Services Ltd.

a. The owner transferred $2,000 cash and a computer worth $5,000 to the business.

b. Cleaning fees received, $1,283.

c. Purchased cleaning material on credit, $766.

d. Purchased cleaning tools, $240.

e. The business purchased cleaning equipment for $10,000, paid $2,500 by cheque, and signed a one-year, 12% loan payable for the remainder.

f. Dry cleaning of uniforms, $70.
g. Paid wages, $810.
h. Drawings of cash by owner, $200.
i. Drawings of cleaning materials by owner, $80.
j. Cleaning fees invoiced, $1,500