HHG Company was began business on January 1, 2020. Record journal entries for each of the following transactions: 01-Jan-20 The company issued common shares in exchange for: Cash 82,000 Buildings 177,000 a. 03-Jan-20 The company purchased equipment on account: b. 30,000 05-Jan-20 The company performed consulting services. Billed clients $10000. Payment is due in 30 days. c. d. 07-Jan-20 Received and paid the utilities bill: $110. 10-Jan-20 Received payment from January 5 customers. Customers paid 30% of what they owed. e. f. 12-Jan-20 Paid January 3 equipment purchase in full