Below are individual unrelated transactions from various companies. Record each transaction in the General Journal directly below it. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). a) January 12: Kevin Smith (a shareholder), received share capital in Seaside Sales, after investing equipment and supplies into the business worth $45,000 and $20,000, respectivel b) February 14: JenCo received $2,900 towards payment for the services provided in an earlier transaction. \begin{tabular}{|c|} \hline Effect On \\ \hline Balance Sheet \\ \hline \\ \hline \\ \hline \end{tabular} c) April 22: The Party Place collected $1,500 for commissions earned today. \begin{tabular}{|c|} \hline Effect On \\ \hline Balance Sheet \\ \hline \\ \hline \end{tabular} d) May 18: $1,800 in dividends were declared and paid to the shareholders of the business. \begin{tabular}{|c|} \hline Effect On \\ Balance Sheet \\ \hline \\ \hline \\ \hline \end{tabular} e) July 8: The Grayson Group received a bill today for this month's utilities; $300. It will be paid within 30 days. \begin{tabular}{|c|} \hline Effect On \\ \hline Balance Sheet \\ \hline \\ \hline \end{tabular} f) August 11: Trex provided $4,750 of consulting services for a customer who will pay within 30 days. \begin{tabular}{|c|} \hline Effect On \\ \hline Balance Sheet \\ \hline \\ \hline \end{tabular} g) December 5: Eastman Store paid this month's $200 utilities bill received today