Russell Inc. provides appraisals and feasibility studies. The following transactions occurred during January 2019, the beginning of its fiscal year. a) Paid $950 cash for January rent. b) Received $8,800 cash on customers' accounts. c) Received $1,600 cash for services performed for customers. d) Borrowed $5,000 cash from bank and signed note payable for that amount. e) Billed the city $6,200 for services performed f) Paid $4,000 cash for salary of assistant. g) Received $410 invoice for January utilities expense. Required: 1. Provide the necessary journal entries