Donna White started her practice as a design consultant on January 1, 2025. During the first month of operations, the business completed the following transactions:

A B C D E F G H J K L 4 5 Donna White started her practice as a design consultant on January 1, 2025. During the first month of operations, the business completed the following transactions: 6 7 Jan. 1 00 8 4 9 10 6 11 7 10 12 13 14 14 15 Received $35,000 cash and gave capital to White Purchased supplies, $300, and furniture, $2,200, on account. Performed services for a law firm and received $2,000 cash. Paid $23,000 cash to acquire land for a future office site. Performed service for a hotel and received its promise to pay the $900 within one week. Paid for the furniture purchased January 4 on account. Paid secretary's bi-monthly salary, $590. Received cash on account, $700. Prepared a design for a school on account, $700. Received $2.400 cash for consulting with Plummer & Gorden. Paid secretary's bi-monthly salary, $590. Paid rent expense, $490. White withdrew $2,300 for personal use. 15 17 16 17 18 19 20 28 31 31 31 20 21 22 A K L M N 25 26 B D E F G H Problem 2 Requirements 1. Record each transaction in the journal. Key each transaction by date. Explanations are not required. 27 28 29 30 Requirement 1 31 Journey Entry Accounts 32 Debit Credit Date January 33 1 34 35 4 36 37 38 6 39 40 7 41 42 10 B D F G H K M N 0 42 10 43 44 14 45 46 15 47 48 17 49 50 20 51 52 28 53 54 31 55 56 31 57 58 31 A B D E F G H K L M 46 15 47 48 17 49 50 20 51 52 28 53 54 31 55 56 31 57 58 31 59 60 61