"Lunar Enterprises" began operations on January 1, 20X1. Throughout the year, the company engaged in numerous transactions to advance its business. Record the following transactions in the general journal.
Transactions:

1. Issued 10,000 shares of common stock at $100 per share, receiving cash.
2. Purchased inventory worth $95,000 on credit from "Orbital Suppliers."
3. Sold goods for $160,000 in cash.
4. Paid $80,000 to "Orbital Suppliers" for the inventory purchased.
5. Acquired office equipment worth $150,000 in cash.
6. Received a utility bill for $17,000.
7. Paid rent amounting to $30,000.
8. Sold goods worth $130,000 on credit to "Space Retailers."
9. Received $120,000 from "Space Retailers" for the sale made on credit.
10. Paid salaries totaling $65,000.

Requirement:
Journalize all these transactions into a general journal.