Journal Entries Prepare the journal entries for the following transactions. List the letter of the transaction in the date column and no posting reference is required. Please skip a line between each journal entry. Assume perpetual inventory system throughout. $(2$ points each $-42$ points total$)$

a$)$ Sale on account of $$1200,$ terms $\frac{1}{10},\frac{n}{30},$ FOB destination. Cost of merchandise sold $$600$

b$)$ Cash collected on account of $$150.$

c$)$ Paid the freight costs of $$50$ from letter a$)$ above.

d$)$ Purchased merchandise on account of $$500,$ terms FOB shipping point.

e$)$ Paid $$50$ of freight costs for the purchase in d$)$ above.

f$)$ Paid $$500$ of salaries.

g$)$ Received payment on account from the letter a$)$ above sale within the discount period.

h$)$ Received $$1000$ in advance for services to be provided in the next three months.

i$)$ Payment on account for the purchase in d$)$ above. No discount offered.

j$)$ Paid $$350$ cash for the purchase of office equipment.

k$)$ Purchased supplies on account of $$200.$

John Brown, owner, invested $$25,000$ cash in the business.

m$)$ Performed $$2500$ of services for customers who paid $$500$ cash and the remaining was billed on account.

n$)$ Paid $$1200$ for a one$-$year insurance policy.

Unbilled fees earned at year end are $$3500$; prepare adjusting entry.

p$)$ $$100$ of insurance expired during the year: prepare adjusting entry.

q$)$ Depreciation on equipment for the period is $$200$; prepare adjusting entry,

r$)$ Supplies used during the year are $$500$; prepare adjusting entry,

s$)$ Accrue salaries of $$450$; prepare adjusting entry.

t$)$ John Brown withdrew $$2,250.$

u$)$ Received $$500$ for services performed,