General Journals. (30 points)

On 2 January 2022, Mr. Lenny Gassio decided to start a new company, flowing the economic events that occurred.

2 January: Issued 1000 shares of capital stock in exchange for his investment of 80,000 cash.

2 January: Purchased IT equipment for 10,000, paying 5,000 cash and signing a note payable for the balance.

3 January: Acquired furniture for the new office for 20,000, paying 10,000 cash and signing a note payable for the balance.

5 January: Borrowed 50,000 from a bank. 6 January: Billed and collected from customers 45,000 for services performed.

7 January: paid a commission to a third party, who gave him the contact of the customer of 2000

31 January: Received an invoice for energy consumption 500, to be paid February 10th. Prepare the General journals