Frank Petronick decided to start an accounting practice after graduation from college. The following is a list of events that occurred concerning Franks practice.

1.		After shopping around, Frank found an office to lease and signed a lease agreement. The lease calls for a payment of $1,110 rent per month.
2.		Frank borrowed $2,945 from his grandmother so that he could buy some office furniture for his new office.
3.		Frank deposits the $2,945 plus $555 of his own cash in a new bank account at BMO under the name Petronick Accounting Services.
4.		Paid the landlord the first months rent.
5.		Purchased office furniture for $2,300 on account.
6.		Moved into the office and obtained the first assignment from a client to prepare year end financial statements for $1,860.
7.		Performed the work on the assignment and sent an invoice to the customer for $1,860.
8.		Paid half of the amount of the purchase of office furniture.
9.		Purchased office supplies on account for $355.
10.		Paid for Internet services $41 cash.
11.		Collected half of the earlier billing to the customer.
12.		Frank withdrew $316 cash from the business for personal expenses.

Journalize the above transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)