Journalize each of the following business transactions for Sharp Maintenance Services. For each business transaction. Jan 1 Jay Harris (owner), started a new business providing maintenance services to commercial clients. He invested $25,500 cash and a vehicle worth $26,000 into the business. Jan 12 Purchased equipment costing $8,000 by paying cash of $3,000 and the remainder on account. Jan 14 Performed services on account for $1,900 Jan 15 Paid salaries of $1,800 Jan 18 Hired 2 new employees on contract. Jan 18 Collected $6,000 from a client for services related to future months, February, March and April. Jan 22 Paid $1,000 of the amount owed from January 12 above Jan 24 Paid $1,200 for a 12 -month insurance policy. The insurance coverage on policy begins on February 1, 2023