Please prepare journal entries

1. Cell phone and internet costs of $1,200 were paid for the year. 2. Jennie's clients are charged by the hour and she sends them a bill at the end of each month. Customer billings (Accounts Receivable) totaled $45,000 for the year. 3. $42,500 of the amounts billed were collected during the year and the remainder is expected to be collected in 2021 . 4. Costs associated with her SUV (gas, insurance, licenses and maintenance) were paid in the amount of $9,000. 5. Other business expenses (business license and Personal Trainer certification fees) totaled $900 and were paid. 6. At the end of 2020 , Jennie owed her mechanic an additional $200 for maintenance to her SUV. Recorded this in Accounts Payable (assume the bill will be paid in 2021). 7. Depreciation on the equipment and vehicle amounted to $4,000