Record the following selected transactions for January in a two-column journal, identifying each entry by letter:

(a) Earned $8,000 fees on account.

(b) Purchased equipment for $45,000, paying $20,000 in cash and the remainder on credit.

(c) Paid $3,000 for rent for January.

(d) Purchased $2,500 of supplies on account.

(e) A. Allen $2,000 investment in the company.

(f) Received $7,000 in cash for fees earned previously.

(g) Paid $1,200 to creditors on account.

(h) Paid wages of $6,250.

(i) Received $7,150 from customers on account.

(j) A. Allen withdrawal of $1,750.