Brown Consulting Services organized as a corporation on January $18$ and engaged in the following

transactions during its first two weeks of operation:

Jan. $18$ Issued capital stock in exchange for $$30,000$ cash.

Jan. $22$ Borrowed $$20,000$ from its bank by issuing a note payable.

Jan. $23$ Paid $$100$ for a radio advertisement aired on January $24.$

Jan. $25$ Provided $$1,000$ of services to clients for cash.

Jan. $26$ Provided $$2,000$ of services to clients on account.

Jan. $31$ Collected $$800$ cash from clients for the services provided on January $26.$

a$.$ Record each of these transactions.

b$.$ Determine the balance in the Cash account on January $31.$ Be certaie is debit or credit.