Prepare journal entries to record the following transactions. Purchased $390 of supplies on credit. Completed $590 of work for a client on credit. Paid $390 cash towards the amount owed from transaction 

a. Completed work for a client and immediately received $890 cash. Collected $590 cash for the work previously performed in transaction 

b. Received $1,090 cash in advance from a client for services to be performed next period