After going through several interviews, Jack hires an office manager, Linda, and two cleaning staff, Emelia and Vic. The cleaning personnel will each earn $12.00 per hour and the manager will earn $800 at every payday. All employees will work an eight-hour day, 5 days per week and will be paid on the 15^th and last day of the month. Employees are aware that they may have to work weekends for overtime rate at 1.5 times their hourly wages. At present, the employees will be treated as if they are contract employees and no taxes will be taken out of payroll. Employees are scheduled to begin work on November 16, 2017.The office manager completes payroll for Jacks review including the overtime pay for jobs after hours for Vic and Emelia. Jack pays the office manager and cleaning crew for their time work since November 16, 2017. Jack is contacted to clean up for a local church after a wedding party on November 18, 2017. Since the job was last-minute notice, Deal negotiates a $3000 fee and tells both Emelia and Vic to handle the job the same day. Since Vic needed to polish the floors, Vic works 3 hours and Emelia works 2 hours after the wedding. The church wires Deals Cleaning Corporations bank account $3000 the same day as the job. The church has a floor polishing machine. Vic and Emelia work 3 hours each to clean up after the Iron Bowl party. Jack negotiates a deep cleaning of a bathtub at the home of the Smith family for that afternoon. He is paid $250 for this service. Jack purchases a special tool to complete this cleaning at Lowes for $2000 and pays cash. Vic completes the service by 5:00 pm. Jack asks one of the store managers their opinion on the useful life of the tool and they give him an estimate of 3 years with $0 residual value. Jack determines that he will use that estimate for depreciation purposes for the tool.

What is the journal entry?