a. Performed $26,800 of services on account. b. Collected $20,400 cash on accounts receivable. c. Paid $4,100 cash in advance for an insurance policy. d. Paid $760 on accounts payable. e. Recorded the adjusting entry to recognize $3,300 of insurance expense. f. Received $9,300 cash for services to be performed at a later date. g. Purchased land for $1,570 cash. h. Purchased supplies for $1,600 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. The first transaction is shown as an example. Complete this question by entering your answers in the tabs below. Show the effect of the transaction in a horizontal statements model. The first transaction is shown as an example. Note: Enter any decreases to account balances and cash outflows with a minus sign. In the Statement of Cash Flows column, use OA to designate operating activity, IA for investment activity, FA for financing activity, and NC for net change in cash. Not all cells require input