Please create a general journal using excel file.

Jan8 Recelved $60,000 from Sophia LeBron and issived 12,000 shares of $5 par value common stock Jan 5 Pald $6,000 of general liability and property insurance. The disbursement by Check No, 100 was for a complete year of service. Jan 6 Rented an office and furniture for $2,000 per month. The rental manogement company required a $2,000 deposit to be poid up front in addition to the 2 months of rent (current month and next month). Issued Check No, 101 for $6,000, representing the current month of rent, next month of rent and the security deposit. Note: The security deposit (debut Deposits), the last month's rent, and the rent for the current month aro to be classified separately. Jan7 Issued Check No. 102 for $1,600 for the purchase of office supplies. Jan 7 Issued Check No. 103 for $7,000 for advertising to be run in local newspapers and magazines in the month of January. Jan 10 Roxana Perini engaged My Place, House of Decor to renovate her oceanfront condominium. The business recelved $10,000 from this customer after services were comploted. Jan 12 Recorded $6,000 (not 30) of decorating tees earned on account from Maribel Thompson for remodeling her oflice. Jan 20 Received $8,000 of fees from Frederick Lombart for service rendered in improving his office's lobby. Jan 25 Recorded $12,000 (net 60) in decorating fees eamed on account from Roberto Andriani, a long-time friend who wanted to enhance his residence's dcor. Jan 30 Issued Check No. 104 for $190 to pay the utilties bill for the month. Jan 30 Issues Check No. 105 for $300 in payment of the telephone bill for the month. Jan 30 Issued Chock No. 106 for \$200 for postage. Jan 30 Issued Check No. 107 for $450 of business automobile expenses. Jan 30 Issued Check No. 108 for \$5,600 to Sophia LeBron for salary. Note: Payroll taxes are not considered in this enty; transactions in later months will invoive payroll tax deductions and expenses. Adjusting Entries Jan 31 Expired insurance for the month. Jan 31 Supplies on hand the end of the month, $1,000. Closing Entries Jan 31 Close revenue accounts to income summary. Jan 31 Close expense accounts to income summary. Jan 31 Close income summary account. Jan 31 Close dividends account