Required information At January 1 (beginning of its fiscal year). Freeman, Inc., reported the following account balances (In thousands, except for per-share values): a. Recelved $9,500 cash for consulting services rendered. b. Issued 10 additional shares of common stock at a market price of $120 per share. c. Purchased $640 of office equipment, paying 25% in cash and owing the rest on a short-term note. d. Recelved $890 from clients for consulting services to be performed in the next year. e. Bought $470 of supplies on account. f. Incurred and pald $1,800 in utilitles for the current year. g. Performed $1,620 of consulting services, due from clients in the next year. h. Recelved $2,980 from cllents payling on thelr accounts. 1. Incurred $6,210 In salarles in the current year, paylng $5,300 and owing the rest (to be pard next year). J. Purchased $1,230 in short-term Investments and paid $800 for Insurance coverage beginning in the next fiscal year. k. Recelved $10 in interest revenue earned in the current year on short-term investments. Required: 1. Prepare joumal entries for each transaction for the current year. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers In thousands. Journal entry worksheet