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Q2. ( 20) Garwood Marine is a boat repair yard, During August its transactions included the following 1. On August 1 paid rent for the month of August $4,400. 2. On August 2, the owner Michael Garwood invested $ 60,000 cash in his own business. 3. On August 3, at request of Kiwi Insurance company made repairs on boat of Michael Fay. Sent bill for 5,620 for services rendered to Kiwi insurance company 4. On August 8, purchased land for space the value of the land is $30,000.Paid $ 15,000 cash and signed a notes payable for the remaining balance. 5. On August 14, placed advertisement in Yachting World to be published in issue of August at cost of $165,payment to be made within 30 days. 6. On August 25 received a check (cash) for $5,620 from Kiwi Insurance company representing collectables of the receivables of August 3. 7. On August 30 sent check (cash) of $165 to Yachting World in payment of the liability 8. On August 31, Michael Garwood owner of Garwood Marine withdrew 7,600 from the business for personal use. Instructions: Prepare Journal entries from the above business transactions