The Hartman Company has a December 31st year end
Required:	Provide journal entries for each of the following transactions below

a)	Sales for the month were $91,000, where $41,000 was cash and the rest due in 30 days
b)	Payments of $33,000 were paid to suppliers for accounts owing
	And purchased supplies for $800 on account
c)	Received an advance payment of $2,000 from a customer for a job that will be complete in 6 months
d)	Purchased Equipment worth $18,000, it is supposed to have a useful life of 9 years and no residual value
	Paid a downpayment in cash of $4,000 and the remainder due in 60 days
e)	Wages of $1,500 were earned but not yet paid at month end
f)	The prepaid Rent account had a balance of $1,200 and represents three months of rent.
	One month has now passed and an adjustment needs to be made to the account to record this event.
g)	Paid for the supplies purchased in b)
h)	At months end, a physical count showed that only $750 in supplies bought in b) remained
i)	The 6 months have now passed, and the advance received in c) can be adjusted for
j)	The equipment purchased in part d) needs to record one year's worth of depreciation/amortization