The transactions of a service business over the month of January were: a. Jan 1 The owner invested $5,000 of office equipment in the business. b. Jan 2 Hired a receptionist to answer the phones. c. Jan 8 Billed $2,600 for services performed d. Jan 10 Received $1,300 cash from a customer for services to be performed in February. e. Jan 12 Purchased advertising for $1,000 on account. f. Jan 15 Purchased equipment of $15,000. Paid $3,000 cash and signed a note payable for the balance. g. Jan 22 Received payment from the customer from Jan 8. h. Jan 25 Paid the balance owing for the advertising from Jan 12. i. Jan 30 Paid $1,200 for insurance for the year. The policy starts Feb 1. Instructions: Prepare journal entries in proper form for the transactions. You may omit explanations. Do NOT upload your response here-upload when you complete the test in the separate upload area