Hawke Advertising had the following selected transactions for the month ended October 31, 2020: Oct 1 Purchased video equipment, paying cash of $5,000, signing a five-year, 4% per annum, note payable for the balance of $75,000. 1 Purchased six months of insurance to begin October 1; paid $5,700. 2 Made a hotel reservation by phone regarding a business meeting to be held December 2. The full payment of $240 will be required upon arrival at the hotel. (4 Purchased cleaning supplies on account: $450. 12 Performed advertising work for a client today receiving immediate payment; $900. 15 Paid for the October 4 purchase. 19 Performed advertising work for a client today on account: $35,000 20 Collected cash of $8,000 from a customer. The work will be done in November 25 Owner withdrew $2,000 for personal expenses. 30 Received the October telephone bill today: $1,300. It will be paid November 14. 30 Collected half of the amount owed by the customer of October 19. 31 Paid one month's interest on the note. Required: Prepare general journal entries to record these transactions