On January 1, 2020, Norman Rice founded a business called Speedy Rent-A- Motorbike. During January, the company entered into the following transactions: Jan. Jan. Jan. Jan. Jan 1 Norman Rice deposited $100,000 cash in a bank account in the name of the business, Speedy Rent-A-Motorbike as initial capital. 2 Rented an office and paid $12,000 to the owner as four months' advance rent. 3 Purchased office equipment from Silver Company for $10,000, paying $5,000 down and agreeing to pay the rest in one month 4 Purchased office supplies for cash, $2,000. 5 Purchased 15 motorbikes for $30,000 ($2,000 each). Paid $5,000 cash and signed a one-year note for the remaining amount. 7 Received a bill for gasoline and maintenance of the motorbikes, $750. Jan Jan. 14 Received $8,000 for motorbike's rental, during the second week of January. 15 Hired a part-time secretary to help out on weekends at $7 per hour. (No payment yet) Jan. 21 Rental revenue of the motorbikes, for the third week of January, $9,000, Received $3,000 for cash and the remaining amount will be collected within a week 23 Norman Rice withdrew $2,000 as dividend for personal use Jan. 26 Paid the remaining amount to Silver Co Jan. 28 Collected $6,000 of receivables recorded on January 21 Jan. Jan. 30 Received a bill for utilities expense for the month of January, $300. Payment is due in 10 days Required: 31 Paid the salary of the secretary, $168 Journalize the transactions above. It's not necessary to post them to ledger accounts