a.	Performed $29,400 of services on account.
b.	Collected $17,500 cash on accounts receivable.
c.	Paid $4,400 cash in advance for an insurance policy.
d.	Paid $570 on accounts payable.
e.	Recorded the adjusting entry to recognize $3,700 of insurance expense.
f.	Recorded the adjusting entry to recognize $300 accrued interest revenue.
g.	Received $9,500 cash for services to be performed at a later date.
h.	Purchased land for $1,560 cash.
i.	Purchased supplies for $1,800 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Transaction	Account Titles	Debit	Credit
a	Accounts receivable	29,400
	Service revenue		29,400

Show the effect of the transaction in a horizontal statements model. The first transaction is shown as an example. (In the Cash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, NC for net change in cash and NA to indicate the element is not affected by the event. Enter any decreases to account balances with a minus sign.)

asset	liabilites	equity	revenue	expense	net income	statment of cashflow