a) Paid $400 of utilities expenses for the month. b) Paid $3,200 for 8 months of rent from January through to August. c) Received $1,400 in advance for services to be completed in February. d) Billed a customer $3,000 for work completed in the month. e) Issued share capital for $15,000 cash. f) Collected $1,000 of the invoice that was previously billed in Part D. (The rest is assumed to still be collectable). g) Purchased a $12,000 vehicle on January 1 with an estimated life of 10 years. (Depreciation is recorded in part h). h) Depreciated the vehicle (purchased in part g) at the end of the month. i) Employee wages of $250 for January were still owing at the end of the month j) Purchased and used $500 of office supplies on credit. k) An estimated $350 in Income tax is owing at the end of the month. Required: Prepare appropriate journal entries for each transaction / issue above