Record the following transactions in the General Journal.

a) March 1, 2009 - Abe invested $80,000 cash to start the new business.

b) March 2, 2009 - Signed a lease with the landlord, which calls for a monthly lease payment of $l,200, starting with the month of April.

c) March 5, 2009 - Purchased three photocopy machine for $190,000, paying $50,000 cash, and owing the remainder.

d) March 10, 2009 - Purchased $4,200 paper supplies on account.

e) March 16, 2009 - Received photocopy revenue in the amount of $7,700.

f) March 20, 2009 - Received an invoice (bill) for $ 550 for radio advertising.

g) April 1, 2009 - Paid $1,200 cash for rent for the current month and also $1,200 for the month of May.

h) April 2, 2009 - Paid $800 for paper supplies purchased in d) above.

i) April 5, 2009 - Owner withdrew $1,500 from the business.

j) April 13, 2009 - Received $1,000 cash advance from a Customer for future copying.

k) April 20, 2009 - Billed a Customer for $ 650 for photocopying work done.

I) April 30, 2009 - Received $ 325 from a Customer billed on April 20 above.

m) April 30, 2009 - Paid the radio company in full for advertising previously billed.