1. RECORD THE FOLLOWING TRANSACTIONS WITH THE EQUATION EXPANDED. 2. PREPARE THE COMPANY'S JOURNAL. 3. TRANSFER TRANSACTIONS TO T ACCOUNTS.

CASH 101

ACCOUNTS RECEIVABLE 102

SUPPLIES 103

PREPAID INSURANCE 104

OFFICE EQUIPMENT 105

BUILDING 106

ACCOUNTS PAYABLE 201

NOTES PAYABLE 202

UNEARNED REVENUE 203

S. MANE, CAPITAL 301

S. MANE, DRAWINGS 302

SALES 401

SERVICE REVENUE 402

RENT EXPENSE 501

SALARIES EXPENSE 502

UTILITIES EXPENSE 503

ADVERTISING EXPENSE 504

REPAIRS EXPENSE 505

TRANSACTIONS: Jan 2 Invested $ 60,000 to start his business. JAN 3 He bought a building whose cost is $ 75,000 and for which he paid$ 20,000 in cash and the rest was with a loan from the BankPopular. JAN 3 He bought $ 10,000 in materials for the business.5 Sold credit decorative vases for $ 250 to customer Ruiz. JAN 7 He charged $ 5,000 upfront for a wedding service he will offering February. JAN 9 Bought $ 7,500 in office equipment on credit. JAN10 Performed services and billed $ 1,800 to customers for those services on credit. JAN 12 Received advertising bill for $250 from company Alexis Agency for some business cards that are owed. JAN 16 Paid $ 1,200 in advance for business insurance. JAN 17 He paid $ 2,000 from the bill on the 9th. JAN 28 Withdrew $ 1,000 for personal use. JAN 29 He collected $ 100 from day 5. JAN 29 He Paid $ 1,000 for employee's payroll. JAN 30 Charged $ 1,800 for the service offered on the 10th. JAN 31 Paid $ 500 for the rent for the month of February. JAN 31 He offered decoration services and charged $ 5,000 for it. JAN 31 aid $ 75 for repairs to the computer for the business.