a.	Performed $23,600 of services on account.
b.	Collected $21,200 cash on accounts receivable.
c.	Paid $4,600 cash in advance for an insurance policy.
d.	Paid $1,420 on accounts payable.
e.	Recorded the adjusting entry to recognize $3,700 of insurance expense.
f.	Recorded the adjusting entry to recognize $340 accrued interest revenue.
g.	Received $5,300 cash for services to be performed at a later date.
h.	Purchased land for $1,870 cash.
i.	Purchased supplies for $1,300 cash

Required

Record each of the above transactions in general journal form and then show the effect of the transaction in a horizontal statements model.