Journalize the following business transactions in general journal form. You may omit explanations of the transactions. a. On January 1st, shareholders invest $55,000 cash to start a real estate office, in exchange for common shares. (1 mark) b. C. d. Date Account cash Common stock Debit Credit 55000 55000 On January 2nd, purchased office equipment for $6,000, paying $2,500 in cash and signing a 30-day, note payable for the remainder. (2 marks) Date Account Equipment cash Note payable Debit 6000 Credit 2500 3500 On January 2nd paid $1,400 in cash for current month and next month's rent. (2 marks) Date Account Rent expense cash Debit 1400 Credit 1400 On January 7th billed $5,400 in real estate commissions to clients for services provided. (1 mark) Date Account Debit Accounts receivable 5400 Service revenue Credit 5400