On January 1, you started a tutoring business called Brain Worx and charge $48 an hour for tutoring. The following are your transactions for 2023. Assume Brain Worx uses the straight-line method to depreciate its assets. a. On January 1, you purchased a computer from Apple Store for $1,275 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 $924 cash for one year of insurance coverage. c. On March 1, you purchased supplies including paper, pens, and notebooks for $690 cash at Staples. At the end of the year, you had $207 of supplies left. d. On November 1, Charlotte, a student, pays cash for eight hours of tutoring per month for November 2023, December 2023, and January 2024. e. You tutor George for four hours in December. However, George was away for Christmas and has promised to pay you in January 2024. f. On December 31, 2023, Telus sends your December business cell phone bill for $72. The bill is due January 15,2024. Required: 1. For transactions (a) to (d), record the initial journal entry during the year