Journalize the following selected transactions for January. Journal entry explanations may be omitted.

Jan. 1 Received cash from the investment made by the owner, $14,000.

2 Received cash for providing accounting services, $9,500.

3 Billed customers on account for providing services, $4,200.

4 Paid advertising expense, $700.

5 Received cash from customers on account, $2,500.

6 Owner withdrew $1,010.

7 Received telephone bill, $900.

8 Paid telephone bill, $900.

Jan. 1
Jan. 2
Jan. 3
Jan. 4
Jan. 5
Jan. 6
Jan. 7
Jan. 8