Prepare journal entries for each transaction and identify the financial statement impact of each entry. The financial statements are automatically generated based on the journal entries recorded.

Jan.		1		Susan Allen, owner, invested $148,750 cash in the company.
Jan.		2		The company purchased office supplies for $2,850 cash.
Jan.		3		The company purchased $10,050 of office equipment on credit.
Jan.		4		The company received $18,700 cash as fees for services provided to a customer.
Jan.		5		The company paid $10,050 cash to settle the payable for the office equipment purchased on January 3.
Jan.		6		The company billed a customer $4,300 as fees for services provided.
Jan.		7		The company paid $2,825 cash for the monthly rent.
Jan.		8		The company collected $2,325 cash as partial payment for the account receivable created on January 6.
Jan.		9		Susan Allen withdrew $12,100 cash from the company for personal use.