Q$-2-$ Brian Hans opened a consulting company, and the following transactions resulted for the month

of January:

Jan$1$ Brian invested $$40,000$ in the consulting agency.

Jan $2$ Bought office equipment on account, $$7,000.$

Jan $3$ Agency received cash for consulting work that it completed for a client, $$2,000.$

Jan $4$ Brian paid a personal bill from company check book, $$150.$

Jan $5$ Paid advertising expense for the month, $$300.$

Jan $10$ Paid $$1,100$ as partial payment of what was owed on account for equipment purchased.

Jan$15$ Received $$1000$ in advance for services to be performed in next month.

Journalise the above transactions and also prepare ledger accounts.