Atkins Advertising Agency began business on January 2, 2010. The transactions entered into by Atkins during its ?rst month of operations are as follows: a. Acquired its articles of incorporation from the state and issued 100,000 shares of capital stock in exchange for $200,000 in cash. b. Purchased an of? ce building for $150,000 in cash. The building is valued at $110,000, and the remainder of the value is assigned to the land. c. Signed a three-year promissory note at the bank for $125,000. d. Purchased of? ce equipment at a cost of $50,000, paying $10,000 down and agreeing to pay the remainder in ten days. e. Paid wages and salaries of $13,000 for the ?rst half of the month. Of? ce employees are paid twice a month. f. Paid the balance due on the of? ce equipment. g. Sold $24,000 of advertising during the ?rst month. Customers have until the 15th of the following month to pay their bills. h. Paid wages and salaries of $15,000 for the second half of the month. i. Recorded $3,500 in commissions earned by the salespeople during the month. They will be paid on the ?fth of the following month. Required Prepare in journal form the entry to record each transaction