Nicole has decided that she is going to start her business, Nicole's Getaway Spa $($NGS$).$ A lot has to be done when starting a new business. Here are some transactions that have occurred prior to April $30.$

a$.$ Received $$83,000$ cash when issuing $8,300$ new common shares.

b$.$ Purchased land by paying $$3,500$ cash and signing a note payable for $$5,000$ due in three years.

c$.$ Hired a new aesthetician for a salary of $$1,300$ a month, starting next month.

d$.$ NGS purchased a company car for $$21,000$ cash $($list price of $$24,000)$ to assist in running errands for the business.

e$.$ Bought and received $$900$ in supplies for the spa on credit.

f$.$ Paid $$120$ of the amount owed in $($e$).$

g$.$ Nicole sold $100$ of her own personal shares to Raea Gooding for $$600.$