Transactions for Pearl Co. for the month of December are presented below. 1. Peart, the owner, Invested BHD40,000 cash to establish Pearl Co. 2. Purchased land costing BHD28,000 by signing a note. 3. Purchased supplies for BHD800 cash. 4. Paid BHD1,000 for a one-year rent in advance. 5. Received BHD3,000 cash in advance for service to be performed next month, Requirements: (A) Journalize each transaction and identity each transaction by number. You may omit journal explanations Example: 1. Paid BD 500 for office maintenance Answer: 1. Dr. Office Maintenance expense BD 500 Cr. Cash BD 500 (B) After recording all the transactions in PARTA, what is the cash balanco? Iyou MUST show your calculation