The Fluffy Cat Company had the following transactions during January. For each of the transactions, prepare journal entries.

A. Paid $5,000 cash for cat litter, of which $600 was used during January, and $4,400 will be used from February through April.

B. Paid $4,480 for wages and salaries, one-half of which employees had earned in December and one-half related to January.

C. Paid $480 in advance for February utilities.

D. Provided $12,000 in services on account.

E. Paid $800 on accounts payable.

F. Received $210 from customers as deposits (payments) for future services.

G. Obtained $390 in veterinary services during the month but will not pay the bill until February.

H. Paid $1500 for equipment.