The following transactions were completed by the company.

a. The company completed consulting work for a client and immediately collected $5,500 cash earned.

b. The company completed commission work for a client and sent a bill for $4,000 to be received within 30 days.

c. The company paid an assistant $1,400 cash as wages for the period.

d. The company collected $1,000 cash as a partial payment for the amount owed by the client in transaction b.

e. The company paid $700 cash for this period's cleaning services.