Please provide a journal entries for the following and explained step by step of the accounts that's affected by the transactions

Jan.1 Stockholder invest $40,000 in cash in starting a real estate office operating as a corporation

Jan. 15 Real estate commissions billed to clients amount to $4,000

Please explain very detailed

1.If total liabilities decreased by $75,000 and stockholders' equity increased by $15,000 during a period of time, then total assets must change by what amount and direction during that same period?

a.$60,000 decrease

b.$60,000 increase

c.$75,000 increase

d.$90,000 increase

2.As of January 1, 20XXX, Grandma M's Homemade Ice Cream Shop had a balance and its retained earning account of $20,000. During the year Grandma M's had revenue of $100,000 and expenses of $105,000. In addition the business paid cash dividends of $2,000. What is the balance in Retained Earnings at December 31, 20XX for Grandma M's Homemade Ice Cream Shop?

a.$23,000

b.$13,000

c.$17,000

d.$27,000