a. Smart received $20,000 as a gift and deposited the cash in the business bank account. b. Paid the beginning balance of accounts payable. C. Performed services for a client and received cash of $6,200. d. Collected cash from a customer on account, $4,200. e. Purchased supplies on account, $3,000. f. Consulted on the interior design of a major office building and billed the client for services rendered, $18,000. g. Recorded the following business expenses for the month: (1) Paid office assistants their salaries for the month, $6,800. (2) Paid advertising-$5,400. h. Sold supplies to another interior designer for $1,800 cash, which was the cost of the supplies. i. Smart withdrew $7,200 cash for personal use.