a. Performed $20,600 of services on account. b. Collected $20,200 cash on accounts receivable. c. Paid $5,100 cash in advance for an insurance policy. d. Paid $980 on accounts payable. e. Recorded the adjusting entry to recognize $3,800 of insurance expense. f. Received $5,500 cash for services to be performed at a later date. g. Purchased land for $1,540 cash. h. Purchased supplies for $1,200 cash