After graduating from school, Mia Zafar decided to follow her dream of creating her own company, an interior design business for corporate offices. The company is called Excel Design and below are the transactions that took place in the first month of its operation, January, 2021.

Jan 1	The owner invested $11,000 cash into the business.
Jan 3	Provided services to a customer and received $3,000 cash.
Jan 6	Paid $2,400 for six months of insurance coverage.
Jan 7	Received $1,590 bill from a local publication for advertising. This will be paid next month.
Jan 9	Provided services to a customer for $2,900 and the customer will pay later.
Jan 13	Borrowed $3,900 cash from the bank.
Jan 16	The owner invested $7,000 worth of equipment in the business additionally.
Jan 19	Received a maintenance bill for $990, which is paid in cash immediately.
Jan 23	Received payment from the customer from Jan 9.
Jan 28	Paid $3,000 cash for the rent of the business space.

Prepare the journal entries for the above transactions. Do not enter dollar signs or commas in the input boxes.

Date	Account Title and Explanation	Debit	Credit
2021
Jan 1	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 1
Jan 3	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 3
Jan 6	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 6
Jan 7	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 7
Jan 9	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 9
Jan 13	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 13
Jan 16	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 16
Jan 19	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 19
Jan 23	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 23
Jan 28	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising BillAdvertising ExpenseBank LoanCashDepreciation ExpenseEquipmentInsurance BillInsurance ExpenseInterest ExpenseMaintenance BillMaintenance ExpenseOffice Supplies ExpensePrepaid InsurancePrepaid RentRent ExpenseRent InvoiceSalaries ExpenseService RevenueTelephone BillTelephone ExpenseTravel BillTravel ExpenseUnearned RevenueUtility BillUtility ExpenseZafar, CapitalZafar, WithdrawalsZeit, CapitalZeit, WithdrawalsZuch, CapitalZuch, Withdrawals	Answer	Answer
	Transaction for Jan 28