On the Gen Journal tab:Record the following external transactions a through k.Please use column B for the debits and column C for the credits.Please record the debits first and the credits second.Some transactions may require more than two accounts to record correctly.

a. Provide health services for cash, $18,000, and on account, $62,000.

b. Collect on accounts receivable, $45,000.

c. Issue shares of common stock in exchange for $12,000 cash.

d. Pay salaries for the year through December 23, 2018, $36,000.

e. Pay for utilities expense, $13,000, of which $5,500 represents costs for 2017.

f. Receive cash in advance from customers, $7,000.

g.April 1, 2018, the company purchases On insurance for $15,000 for a one-year policy to cover possible injury to workers.

h.On August 1, 2018, David's borrows $40,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 9%. The principal is due in four years.

i.Purchased $1,750 of Supplies on account.

j.Paid $1,250 on account for the Supplies purchased in (i).

k. Pay $3,000 cash dividends to stockholders.

a. Depreciation for the year on the machinery is $2,900.

b.Medical supplies remaining on hand at the end of the year equal $1,200.

c.Of the $7,000 paid in advance by customers, $4,000 of the work has been completed by the end of the year.

d.Employees' salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2018, are $4,200.

e.Record the appropriate entry for item g. in the summary of transactions above.

f.On December 30, Mike's receives a utility bill of $1,900 for the month. The bill will not be paid until early January, 2019, and no entry was recorded when the bill was received.

g.Advanced Health determines that services for $1,800 had been provided and the client had not paid at the time the services were performed.The transaction was not recorded during the year.

h.Record the required adjusting entry related to the external journal entry (h).