Prepare the journal entries necessary to record all the transactions that occurred during the month of September. You may omit explanations in the journal. If a journal entry is not required, state the reason. (20 marks) Shirley Smith began an information technology consulting company by incorporating Smith Consulting in September 2020. Smith Co.'s first month of operations are as follows: Sept. 1 Receives a $10,000 cash investment from Shirley and issued common shares to her. Sept. 2 Pays $1,050 for September's rent for furnished office space. Sept. 3 Buys two computers and writes a cheque to the vendor for $1,470. Sept. 4 Hires Bob Black as an assistant. Sept. 6 Charges $160 of office supplies to the company credit card (TD Visa). Sept. 14 Bills a client, Mohammed MacLeod, $1,440 for services provided. Sept. 15 Semi-monthly payroll (salary) of $800 is paid to Bob. Sept. 18 Receives a $500 cheque from a client, Vidya Banks, for services performed in September Sept. 23 Receives a $400 cheque as a deposit from a client, Jim Fan, for services to be performed starting in October. Sept. 24 A cheque for $1,440 is received from Mohammed MacLeod to pay his bill which had been sent out on Sept. 14th. Sept. 28 Receives a $210 invoice from EastTelecom for phone and internet services for September. Shirley intends to pay the invoice when it is due, in 30 days. Sept. 30 Semi- monthly payroll (salary) of $800 is paid to Bob