During the month of August 2021, Belle's Accounting Limited had the following transactions: Aug. 1 - the company received $1,000 cash and issued common shares. Aug. 3 - the company borrowed $20,000 signing a promissory note Aug. 5 - the company purchased computer equipment for $15,000. Aug. 10 - the company purchased office supplies for $4,800 on account. Aug. 15 - the company opened for business. Aug. 25 - the company earned revenue of $22,000, receiving cash for half of the revenue earned. Aug. 30 - the company paid the following expenses: rent $800, telephone $200 and salary $8,000. Required: Prepare journal entries to record the above