Prepare the following journal entries

Bought office equipment on account from Howell Company, $3,100. Paid rent for the month, $3,000. Bought supplies for cash, $550. Received cash for providing storage services, $2,100. Received and paid the monthly utility bill, $172. Paid for a one-year liability insurance policy, $945. Billed customers for storage services provided on account, $3,140. Paid wages, $920.