The following are the transactions of a new company called Pose for Pics.

August 1st	Madison Harris, the owner, invested $14,000 in cash and $60,200 in photographic equipment in the business in exchange for common stock.
2	The company paid $3,900 in cash for an insurance policy that covered the next 24 months.
5	The company purchased office supplies for $2,660 in cash.
20	The company received $3,700 in cash in earned photography fees.
31	The company paid $881 in cash for utilities in August.

Prepare general journal entries for the above transactions.