Cooper Consulting Company started the period with cash of $63,000, common stock of $32,000, and retained earnings of $31,000. Cooper engaged in the following transactions in Year 2: Transactions during Year 2: 1. On January 1, Year 2, purchased office furniture for $31,000. 2. On March 1, paid $11,100 for an insurance policy that provides coverage for 12 months beginning immediately. 3. Purchased $3,700 of supplies for cash. 4. On April 1, received $31,000 for services that will be performed over the next 12 months beginning immediately. Adjusting Entries at December 31st: 5. The furniture had an estimated life of five years and a $6,000 salvage value. Record the depreciation for the year. 6. Recognized the expired insurance. 7. An inventory of supplies showed $1,200 of supplies on hand as of December 31 . 8. Recognized the revenue associated with Event 4 as of December 31. Required Record the events above in general journal format