On September 1, 2024, Alpha Corporation engaged in the following transactions:

1. Purchased $5,000 of raw materials on credit from Beta Suppliers.
2. Received $7,500 cash from a customer as an advance payment for services to be provided in the future.
3. Paid $2,000 for repairs and maintenance of equipment.
4. Sold $8,000 worth of merchandise on credit to Delta Enterprises.
5. Issued a $3,200 check to settle accounts payable to Epsilon Services.
6. Received a $600 refund from a supplier for defective inventory.
7. Paid $1,500 for legal services rendered during the month.
8. Purchased $10,000 of software licenses from Zeta Technologies on credit.
9. Issued a $4,000 promissory note to Sigma Solutions for consulting services.
10. Declared and set aside $900 as a provision for income taxes.

Please journalize these transactions for Alpha Corporation.