For each of the following unrelated transactions, give the journal entry to record the transaction. Then show how the journal entry would be posted to T-accounts. You need not include explanations or account numbers.

a. Capital stock was issued for \(\$ 100,000\) cash.

b. Salaries for a period were paid to employees, \(\$ 24,000\).

c. Services were performed for customers on account, \(\$ 40,000\).