Jan. 22: Blazing Sales Consultants performed services for customers on account, $8,500. Date Accounts and Explanation Debit Credit Jan. 22 Jan. 22 Jan. 30 Jan. 31 Performed services for customers on account, $8,500. Received cash on account from customers, $8,000. Received a utility bill, $180, which will be paid during February Paid monthly salary to salesman, $1,500. Received $2,025 for three months of consulting service to be performed starting in February The owner, Greg Thomas, withdrew $1,600 from the business. Jan. 31 Jan. 31 Jan. 31