Record the following transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

1.

(a) Started business by issuing 10,000 shares of common stock for $30,000. (b) Hired Rebecca as an administrative assistant, promising to pay her $2,900 every two weeks. (c) Rented a building for three years at $570 per month and paid six months' rent in advance. (d) Purchased equipment for $5,000 cash. (e) Purchased $1,900 of supplies on account. (f) Provided services to customers for $7,200 cash. (g) Paid employees salaries, $5,800. (h) Paid for supplies purchased in item (e). (i) Paid $810 for current advertising in a local newspaper. (j) Paid utility bill of $1,200 for the current month.

2. A company provides services to customers on account, $4,900.

3. A company collects $5,100 cash from customers for services previously provided on account.

4. A company purchases a building for $200,000, paying $29,000 cash and signing a note payable for the remainder.