Create journal entries for the following transactions.

Date	Transaction
8	You found you have some U.S. Savings Bonds laying around from a grandparent. You decide to cash those in and receive $520, which you deposit in your personal bank account.
8	You open a bank account for your business.
8	You purchases $1,000 of your own business's common stock.
11	Your business purchases paper and other office supplies for $95. (Use Supplies.)
15	You start to gather some equipment to take with you when you begin your business.You have an excellent computer that is old, but works fine. You decides to start using it only for your new business. You estimate that the computer is currently worth $300, and you transfer the computer into the business in exchange for additional common stock. (Use "Computer" as the account type).
16	The company needs more cash to sustain its operations. Your parents lend the company $5,000 cash, in exchange for a two-year, 9% note payable. Interest and the principal are repayable at maturity.
17	Your business pays $1,200 for additional equipment.
18	You schedule your first service performance for November 29. You will receive $200 on the date of the service.
25	You book a second service performance for January 5 for $150. You receive a $60 cash down payment, in advance.
29	You fulfill the obligation originated on Nov 18, booked on November 18, and collects the $200 cash.
30	Your CMO develops a website for your business that the company will use for advertising. He/She charges the company $750 for his/her work, payable at the end of December.
30	Your business pays $1,200 for a one-year insurance policy using cash.
30	You generate additional Service revenue, but your customer cannot pay today in cash. You issue the customer an invoice in the amount of $300. They said it will get paid some time in December.
30	You receive a $150 invoice for use of your cell phone. You use the cell phone exclusively for your business. The invoice is for services provided in November, and payment is due on December 15. (Use "Accounts Payable").