"ClearWater Bottling Co." started operations on January 1, 20X1. Record the following transactions in the general journal.
Transactions:

1. Issued 7,000 shares of common stock at $85 per share, receiving cash.
2. Purchased bottling equipment worth $80,000 on credit from "Equipment Suppliers."
3. Sold bottled water for $150,000 in cash.
4. Paid $60,000 to "Equipment Suppliers" for the equipment purchased.
5. Acquired delivery trucks worth $105,000 in cash.
6. Paid wages totaling $60,000.
7. Sold goods worth $120,000 on credit to "Beverage Retailers."
8. Received $100,000 from "Beverage Retailers" for the sale made on credit.
9. Paid rent amounting to $35,000.
10. Received a utility bill for $18,000.

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