Prepare entries in general journal form for each of the following transactions:

a. C. Bligh invests $20,000 cash in his business.

b. Bligh Co. sells merchandise to a customer for $1,000. The cost of this merchandise is $650. Bligh uses a perpetual inventory system.

c. Bligh pays rent of $3,000 for the next three months.

d. Prepare the adjusting entry to show the use of the first months' rent.