ABC Services, Inc is the company you started on December 1, 2019. The following transactions occurred during the month of December 2019:

1. The business was started with a $10,000 capital investment from the owner and sole shareholder on December 1, 2019.

Additional business funding of $10,000 was obtained from a bank loan on the same day. (90 day note)

2. Rent of $6,000 for the first 3 months was required which included rent of $2,000 for the month of December 2019.

A check of $6,000 was paid on December 2nd.

3. Equipment for $5,000 was purchased on account December 5th.

4. Services were performed on December 10th for 10,000 and invoiced to the client on the same day.

5. Supplies of $1,000 were purchased on account on December 15th.

6. Salary for the office assistant of $2,500 was paid on December 15th. The office assistant earns a salary of $5,000/month. The next payroll date is January 2nd 2020.

7. A client paid you $2,500 on December 20th for your services to be performed in 2020.

8. An insurance policy payment of $2,400 was made on December 30th for a policy period December 1, 2019 to December 1, 2020.

Journalize the above transactions in proper entry form (excluding explanations)