In January, Tongo Inc. had the following transactions.

1. Received $9,500 cash for consulting services rendered in January.
2. Issued shares to investors for $10,000 cash.
3. Purchased $12,000 of equipment, paying 25 percent in cash and owing the rest on a note due in two years.
4. Received $7,500 cash for consulting services to be performed in February.
5. Bought $1,000 of supplies on account.
6. Received utility bill for January for $1,250, due February 15.
7. Consulted for customers in January for fees totalling $15,900, due in February.
8. Received $12,000 cash for consulting services rendered in December.
9. Paid $500 toward supplies purchased in (e)

Prepare the journal entry for each of the above transactions.