Prepare the journal entry required for each of the following transactions:

a. Capital stock was issued for \(\$ 200,000\) cash.

b. A \(\$ 30,000\) loan was arranged with a bank. The bank increased the company's checking account by \(\$ 30,000\) after management of the company signed a written promise to return the \(\$ 30,000\) in 30 days.

c. Cash was received for services performed for customers, \(\$ 700\).

d. Services were performed for customers on account, \(\$ 1,200\).