TRANSACTION 2. PURCHASE OF FURNITURE FOR CASH On January 2, Foodbees Inc. purchases restaurant furniture for $20,000 cash. TRANSACTION 3. PURCHASE OF KITCHEN SUPPLIES ON CREDIT On January 3, Foodbees Inc. purchases for $5,000 kitchen supplies on credit. TRANSACTION 4. DELIVERY OF FOOD SERVICES FOR CREDIT On January 10, Foodbees Inc. delivers lunch box services of $5,000 to local offices in January on account. TRANSACTION 5. PURCHASE OF ADVERTISING ON CASH On January 15, Foodbees Inc. receives a bill for $1,000 from the LOCAL TIMES for advertising on its online website and immediately pays the bill by cash. TRANSACTION 6. SERVICES PERFORMED FOR CASH By January 31, Foodbees serves 300 customers in the restaurant and earns $10,000 cash. TRANSACTION 7. PAYMENT OF EXPENSES On January 31, ,Foodbees Inc. pays $7,500 for salaries and wages of employees. TRANSACTION 8. PAYMENT OF ACCOUNTS PAYABLE On January 31, Foodbees Inc. pays its $5,000 dues to the kitchen supplier by cash (in transaction 3). TRANSACTION 9. RECEIPT OF CASH ON ACCOUNT On January 31, Foodbees Inc. receives $5,000 in cash from the local offices who had been billed for lunch box services (in Transaction 4). TRANSACTION 10. WITHDRAWAL OF CASH BY OWNER On January 31, Tim Clark withdraws $2,500 in cash from the business for his personal use.

Create a general journal based on information of transactions in the following table