Prepare journal entries to record the following business transactions. Identify each transaction by number. Assume all transactions occurred on September 30, 2021. 1. Company issued common shares for $12,000 cash to start an accounting business. 2. Purchased $230 of office supplies on account. 3. Paid $4,800 for the annual office insurance. The insurance covers the period from October 1, 2021 to September 30, 2022. 4. Clients paid $2,400 for services that will be provided in November 2021. 5. Paid $2,000 cash for salaries for the current month