Transactions for Pearl Co. for the month of December are presented below. 1. Pearl, the owner Invested an additional 40 000 cash in the business. 2. Purchased land costing 28,000 for cash. 3. Purchased supplies on aCcount for BHD800. 4. Paid 1.000 for a one-year insurance policy. 5. Received 3,000 cash for services performed. Requirements (A) Journalize each transaction and identify each transaction by number. You may omit jourr 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 PART A, what is the cash balance? [you MUST show your calculation]