2- GEM LTD started trading in January, following transactions took place, Jan. 18 ; Issued capital stock for 30,000 Jan.22 ; Borrowed 20,000 by issuing a note payable, Jan.23 ; Paid for radio ad to be aired on Jan.24, Jan.25; Provided services to clients and received 1,000 cash, Jan.26; provided services to clients on account 2,000, Jan.31 ; Collected 800 from clients for services performed on Jan.26, Journalise the above entries and then calculate the CASH BALANCE on Jan.31