E1 The following is a summary of the transactions of Hair by Fiona Middleton hairdressing business of which Fiona is the sole proprietor. 1 January Put in cash of $2,000 as capital Purchased brushes and combs for cash $50 Purchased hair driers from Gilroy Ltd on credit $150 30 January Paid three months rent to 31 March $300 Collected and paid in takings $600 31 January Gave Mrs Sullivan a perm, highlights etc on credit $80 Show the transactions by means of journal entries