"BrightSpark Electronics Co." began operations on January 1, 20X1. Record the following transactions in the general journal.
Transactions:

1. Issued 18,000 shares of common stock at $145 per share, receiving cash.
2. Purchased electronic components worth $135,000 on credit from "Component Suppliers."
3. Sold electronic devices for $260,000 in cash.
4. Paid $140,000 to "Component Suppliers" for the components purchased.
5. Acquired manufacturing equipment worth $215,000 in cash.
6. Paid wages totaling $115,000.
7. Sold goods worth $230,000 on credit to "Gadget Retailers."
8. Received $210,000 from "Gadget Retailers" for the sale made on credit.
9. Paid rent amounting to $90,000.
10. Received a utility bill for $45,000.

Requirement:
Journalize all these transactions into a general journal entry.