Terapin Company engages in the following external transactions for November. 1. Purchase equipment in exchange for cash of $22,700. 2. Provide services to customers and receive cash of $5,700. 3. Pay the current month's rent of $1,400. 4. Purchase office supplies on account for $1,800. 5. Pay employees' salaries of $1,900 for the current month. Required: Record the transactions to the general journal