a. Performed $25,600 of services on account. b. Collected $21,500 cash on accounts receivable. c. Paid $5,600 cash in advance for an insurance policy. d. Paid $1,170 on accounts payable. e. Recorded the adjusting entry to recognize $3,000 of insurance expense. f. Received $11,700 cash for services to be performed at a later date. g. Purchased land for $1,690 cash. h. Purchased supplies for $1,400 cash.