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Shaw Electric Inc. is a new start-up, selling electrical services and products to its customers. The following activities occurred in month 1. Prepare the journal entries for the following transactions. Descriptions are not required. a) Issued 25,000 shares with a $16.50 per share market value. b) Bought a building for $850,000 and Land for $150,000. Paid 25% in cash and the balance with a 10 -year, 4% interest note payable. c) Paid insurance premiums, quarterly in advance, in the amount of $5,925. d) Purchased $62,500 of inventory, 30% cash and the balance on credit. e) Paid utilities bill for $350. f) Negotiated an annual contract to provide electrical services to the city for $225,000 / year. g) Sold $42,750 of services on account, no parts were required. h) Collected a $5,500 cash deposit from customers for custom orders. i) Paid salaries and wages of $8,500