3. Taft Advertising Company was established on January 1,2011. During the month of January, the following transaction occurred. (26) (1) Shareholders invested CNY36,000 in cash in starting the business as a corporation. (2) Purchased office equipment for CNY8,000, paying CNY5,500 in cash and wrote a 30-day, CNY2 500, note payable. (3) Paid CNY1,700 cash for store rent for the month of January (4) Purchased office supplies on credit for CNY1,000. (5) Paid CNY1,800 for a one-year insurance policy. (6) Rendered consulting service for CNY9,000 in cash. (7) Interest expense accrued is CNY100. (8) Received a bill for CNY1,000 for establish the Taft Advertising (9) Paid the monthly salary of CNY6,500. (10) Depreciation for the month is CNY500. Requirement: Prepare journal entries for the above transactions. Identify each transaction by number