Use the information below to create journal entries for each of the transactions given (a. thru r.). Use the account names that are listed on the page (do not create new account names). Instead of a date, simply include the letter of the corresponding transaction. Below is the example for letter/transaction a:

TRANSACTIONS a. John Arrow invested $40,000 in cash to start the business. b. Paid $4,000 for advertisements in a design magazine. c. Purchased office furniture for $4,600 in cash. d. Performed services for $9,100 in cash. e. Paid $420 for the monthly telephone bill. f. Performed services for $3,120 on credit. g. Purchased a fax machine for $650; paid $150 in cash with the balance due in 30 days. h. Paid a bill for $1,100 from the office cleaning service. i. Received $4,260 from clients on account. j. Purchased additional office chairs for $1,090; received credit terms of 30 days. k. Paid $8,000 for salaries. l. Issued a check for $550 in partial payment of the amount owed for office chairs. m. Received $4,600 in cash for services performed. n. Issued a check for $920 for utilities expense. o. Performed services for $4,300 on credit. p. Collected $1,800 from clients on account. q. John Arrow withdrew $5,000 in cash for personal expenses. r. Paid $1,200 to Quick Copy Service for photocopy work performed during the month