1. Jake invests $10,000 of his own money to start an IT company

2. The company borrows $5,000 loan from a bank

3. The company purchases three computers (equipments) for $3,000 on credit

4. The company pays off $2,000 of its account payable

5. The company delivers IT consulting services and makes $5,000 cash revenue

6. The company pays employees $2,000 salary

7. The company lends a computer to a client and makes $500 revenue for credit

8. Jake withdraws $100 from the company

Based on the 8 transactions above, please finish the following tasks

a.please create 8 journal entries for the transactions with titles and the amount for credit and debit in place

b.please construct a Balance Sheet and an Income Statement based on the transaction.