Andrea Apple opened Apple Photography on January 1 of the current year. During January, the following transactions occurred and were recorded in the company's books:

1. Andrea invested $14,700 cash in the business in exchange for common stock.
2. Andrea contributed $32,000 of photography equipment to the business in exchange for common stock.
3. The company paid $3,300 cash for office furniture.
4. The company received $6,900 cash for services provided during January.
5. The company purchased $7,400 of office equipment on credit.
6. The company provided $3,950 of services to customers on account.
7. The company paid cash of $2,700 for monthly rent.
8. The company paid $4,300 on the office equipment purchased in transaction #5 above.
9. Paid $395 cash for January utilities.

48200 - A

53600 - B

45550 - C

54445 - D

42755 - E