On January 1, 2012, Carl Carlson established Carlson Company, which completed the following transactions during the month: Jan 1- Carl transferred cash from a personal bank account to an account to be used for business, $25,000 Jan 3- Paid office rent for the month, $2,750 Jan 5- Purchased supplies on account, $900 Jan 8- Paid creditor on account, $400 Jan 12- Earned sales commissions, receiving cash, $18,100 Jan 15- Paid automobile expenses for month, $1,000 and miscellaneous expenses, $600 Jan 18-A client called to book Carl's time in February; Carl has given a quote for $1,000 Jan 20- Paid office salaries, $2,150 Jan 25- Withdrew cash for personal use, $2,000 Jan 31- Received cash in advance for services to be provided next month, $4,000 Jan 31- Fees earned and billed to customers for the month, $26,800 Required: Journalize the following selected transactions for the month of January 2012. Journal entry explanations may be omitted