Business transactions completed by Hannah Venedict during the month of September are as follows.

a.	Venedict invested $84,000 cash along with office equipment valued at $23,000 in exchange for common stock of a new company named HV Consulting.
b.	The company purchased land valued at $35,000 and a building valued at $170,000. The purchase is paid with $35,000 cash and a long-term note payable for $170,000.
c.	The company purchased $1,700 of office supplies on credit.
d.	Venedict invested her personal automobile in the company in exchange for more common stock. The automobile has a value of $16,200 and is to be used exclusively in the business.
e.	The company purchased $5,400 of additional office equipment on credit.
f.	The company paid $1,900 cash salary to an assistant.
g.	The company provided services to a client and collected $7,000 cash.
h.	The company paid $645 cash for this month's utilities.
i.	The company paid $1,700 cash to settle the account payable created in transaction c.
j.	The company purchased $20,300 of new office equipment by paying $20,300 cash.
k.	The company completed $6,750 of services for a client, who must pay within 30 days.
l.	The company paid $1,800 cash salary to an assistant.
m.	The company received $4,000 cash in partial payment on the receivable created in transaction k.
n.	The company paid $2,600 cash in dividends.

Required:
1.	Prepare general journal entries to record these transactions.