Exercise 3 The following transactions oecurred at Smart Touch c-learning agency during the month of November 2019: 1. The owner invested 30000 cash on Smart Touch e-leaming agency company 2. Smart Touch paid 20000 cash for a land 3. Smart Touch buys 500 of office supplied on account 4. Smant Touch collected 5500 cash from providing services for clients 5. Smart Touch performed services of 3000 to clients. The clients will pay later 6. Smart Touch paid the following expenses cash; office rent 2000, and employees' salaries 1200 7. Smart Touch paid 300 for office supplied purchased in transaction \# 3 8. Smart Touch collected 2000 from clients in Transaction #5 9. The owner withdraws 5000 cash for personal use 10. Smart Touch paid rent of 3000 in advance for 3 months 11. Smant Touch received telephone bill of 100 . The company will be next month 12. Smant Touch borrow 60,000 and signed note payable 13. Smant Touch received 750 cash in advance for serviced to be provided next month Required Journalize the above transactions in the general journal