Problem 1: Part A - Write the journal entries for the current year.
Jan. 2 - Owner Paul Jones invests $30,000 in business.
Jan. 5 - Paul receives $1,000 cash for fees earned from customer.
Jan. 8 - Paul invoices customer on account for $400 for fees earned.
Jan. 10 - Paul recevices $300 from customer on their account.
Jan. 11 - Paul Purchases $100 of supplies on account.
Jan. 12 - Paul withdrawls $2,000 cash.

Part B - Post to ledgers the above journal entries and balance after each transaction.
	Assume all entries are on journal page 1 for post reference in ledgers.
	Place account numbers as post reference in the journal when done posting.