a.	To launch the company, Jenna Aracel, the owner, invested $250,000 cash, office equipment with a value of $9,800, and $70,000 of drafting equipment in exchange for common stock.
b.	The company purchased land worth $54,000 for an office by paying $8,800 cash and signing a long-term note payable for $45,200.
c.	The company purchased a portable building with $56,000 cash and moved it onto the land acquired in b.
d.	The company paid $4,000 cash for the premium on an 18-month insurance policy.
e.	The company completed and delivered a set of plans for a client and collected $6,100 cash.
f.	The company purchased $32,000 of additional drafting equipment by paying $11,000 cash and signing a long-term note payable for $21,000.
g.	The company completed $16,000 of engineering services for a client. This amount is to be received in 30 days.
h.	The company purchased $1,850 of additional office equipment on credit.
i.	The company completed engineering services for $24,000 on credit.
j.	The company received a bill for rent of equipment that was used on a recently completed job. The $1,445 rent cost must be paid within 30 days.
k.	The company collected $8,000 cash in partial payment from the client described in transaction g.
l.	The company paid $1,500 cash for wages to a drafting assistant.
m.	The company paid $1,850 cash to settle the account payable created in transaction h.
n.	The company paid $1,045 cash for minor maintenance of its drafting equipment.
o.	The company paid $9,500 cash in dividends.
p.	The company paid $2,200 cash for wages to a drafting assistant.
q.	The company paid $3,600 cash for advertisements on the Web during June.

Required:
1.	Prepare general journal entries to record these transactions.