Required information [The following information applies to the questions displayed below.] Nicole has decided that she is going to start her business, Nicole's Getaway Spa (NGS). A lot has to be done when starting a new business. Here are some transactions that have occurred prior to April 30. a. Received $82,000 cash when issuing 8,200 new common shares. b. Purchased land by paying $3,000 cash and signing a note payable for $4,500 due in three years. c. Hired a new aesthetician for a salary of $1,200 a month, starting next month. d. NGS purchased a company car for $20,000 cash (list price of $23,000) to assist in running errands for the business. e. Bought and received $850 in supplies for the spa on credit. f. Paid $110 of the amount owed in (e). g. Nicole sold 100 of her own personal shares to Raea Gooding for $500. Required: 1. Prepare journal entries for each of the entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)