Record the following transactions as journal entries. Refer to the Chart of Accounts for account titles.

Purchased office furniture for $$9,000$ on account

Collected $$9,000$ cash for future services

Bright, the owner, invested $$5,000$ in the business in exchange for capital.Chart of Accounts

$\backslash$table$[[\backslash$table$[[$Iccount$],[$Jumber$]],$Account Title$],[01,$Cash$],[05,$Accounts Receivable$],[10,$Interest Receivable$],[12,$Notes Receivable$],[15,$Office Supplies$],[20,$Prepaid Insurance$],[25,$Prepaid Rent$],[30,$Short$-$term Investments$],[40,$Long$-$term Investments$],[45,$Building$],[46,$Accumulated Depreciation $-],[50,$Building$],[51,$Equipment$],[51,$Accumulated Depreciation $-],[55,$Fuipment$],[56,$Accumiture$],[$Furniture$,]]\backslash$table$[[160,$Office Furniture$],[161,\backslash$table$[[$Accumulated Depreciation $-],[$Office Furniture$]]],[165,$Truck$],[166,\backslash$table$[[$Accumulated Depreciation $-],[$Truck$]]],[170,$Land$],[175,$Copyright$],[178,$Franchise$],[180,$Patent$],[182,$Trademark$],[201,$Accounts Payable$],[205,$Rent Payable$],[210,$Salaries Payable$],[215,$Utilities Payable$],[220,$Interest Payable$],[225,$Dividends Payable$],[235,$Unearned Revenue$],[250,$Notes Payable$],[255,$Mortgages Payable$],[260,$Premium on Bonds Payable$],[301,$Owner, Capital$],[320,$Owner, Withdrawals$]]\backslash$table$[[220,$Interest Payable$],[225,$Dividends Payable$],[235,$Unearned Revenue$],[250,$Notes Payable$],[255,$Mortgages Payable$],[260,$Premium on Bonds Payable$],[301,$Owner, Capital$],[320,$Owner, Withdrawals$],[325,$Income Summary$],[410,$Service Revenue$],[420,$Dividend Revenue$],[430,$Interest Revenue$],[505,$Advertising Expense$],[510,$Delivery Expense$],[515,$Depreciation Expense$],[520,$Insurance Expense$],[525,$Interest Expense$],[535,$Repairs and Maintenance$],[$Expense$,],[540,$Rent Expense$],[545,$Salaries Expense$],[550,$Supplies Expense$],[555,$Utilities Expense$]]$