Journalize the following business transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (a) Qing Wei invests $9,900 cash in the business. (b) Insurance of $900 is paid for the year. (c) Supplies of $2,200 are purchased on account. (d) Cash of $8,100 is received for services performed.