a) On the form provided on the following page, journalize these business transactions in general journal form. Identify each transaction by number. Omit explanations of the transactions. Indicate No entry if appropriate. A partial chart of accounts is provided below.

Cash Unearned Service Revenue

Office Supplies Common Stock

Accounts Receivable Dividends

Prepaid Rent Service Revenue

Prepaid Insurance Salaries Expense

Office Equipment Rent Expense

Accounts Payable Advertising Expense

Notes Payable Insurance Expense

1.The company issued shares of common stock in exchange for $35,000.

2.Purchased $400 of office supplies on credit.

3. Purchased office equipment for $8,000, paying $2,000 in cash and signed a 30-day, $6,000, note payable.

4.Performed services and received $4,000 from customer.

5.Paid $700 in cash for the current month's rent.

6.Paid $200 cash on account for office supplies purchased in transaction 2.

7.Received a bill for $600 for advertising for the current month. Payment will be made next month.

8. Hired a new employee who will begin working next month at a salary of $2,250 per month.

9.Billed customer $1,500 for services performed.

10.Received $950 in advance for work to be done next month.

11.Paid $1,200 for a one-year insurance policy

12.Received $1,000 from customer in partial payment for billing on account in transaction 9.

Number	Account Titles	Debit	Credit
1.