On January 1, you started a tutoring business called Brain Worx and charge 547 an hour for tutoring. The following are your transactions for 2020. Assume Brain Worx uses the straight line method to depreciate its assets a. On January 1, you purchased a computer from Apple Inc for $1.260 cash. You estimate that your computer will last three years After that time, you will give the computer to your sister as a gift b. On February 1, you paid $912 cash for one year of insurance coverage. c. On March 1, you purchased supplies including paper pers, and notebooks for $1100 cash at Staples. At the end of the year, you had $330 of supplies left d. On November 1, Charlotte, a student, pays cash for eight hours of tutoring per month for November 2020. December 2020, and January 2021 e. You tutor George for four hours in December However, George was away for Christmas and has promised to pay you in January 2021 f. On December 31, 2020, Telus sends your December business cell phone bil for $111. The billis due January 15, 2021 Required: 1. For transactions (a) to (d), record the initial journal entry during the year