a. Performed $25,600 of services on account. b. Collected $23,500 cash on accounts receivable. c. Paid $5,400 cash in advance for an insurance policy. d. Paid $570 on accounts payable. e. Recorded the adjusting entry to recognize $3,200 of insurance expense. f. Received $9,400 cash for services to be performed at a later date. g. Purchased land for $1,620 cash. h. Purchased supplies for $900 cash. Required Record each of the preceding transactions in general journal form and then show the effect of the transaction in a horizontal statements model. The first transaction is shown as an example