Journalize the following business transactions in general journal form. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

1.		Irma Lepage invests $69,000 cash to start a law firm, Legal Lepage, operating as a proprietorship.
2.		Paid $5,100 cash for the first three months rent.
3.		Purchased equipment for $37,000, paying $13,300 in cash and signed a 30-day, 5% note payable for $23,700.
4.		Paid $1,860 cash for the purchase of supplies.
5.		Received a bill for $1,900 for advertising for the current month.
6.		Billed $34,000 to clients for legal services.
7.		Paid $1,900 cash on account for the advertising in transaction 5.
8.		Paid $6,900 cash for salaries.
9.		Irma withdrew $8,600 cash.
10.		Received a cheque for $17,000 from a client in payment on account for services billed in transaction 6.