"FreshGrocer Co." began operations on January 1, 20X1. Record the following transactions in the general journal.
Transactions:

1. Issued 12,000 shares of common stock at $115 per share, receiving cash.
2. Purchased inventory worth $105,000 on credit from "Grocery Suppliers Ltd."
3. Sold goods for $200,000 in cash.
4. Paid $90,000 to "Grocery Suppliers Ltd." for the inventory purchased.
5. Acquired refrigeration units worth $155,000 in cash.
6. Paid wages totaling $85,000.
7. Sold goods worth $170,000 on credit to "Market Retailers."
8. Received $150,000 from "Market Retailers" for the sale made on credit.
9. Paid rent amounting to $60,000.
10. Received a utility bill for $30,000.

Requirement:
Journalize all these transactions into a general journal entry.