Journalize the following business transactions.

(a) Doris Wang invests \(\$ 9,000\) in the business in exchange for shares of common stock.

(b) Insurance of \(\$ 800\) is paid for the year.

(c) Supplies of \(\$ 1,500\) are purchased on account.

(d) Cash of \(\$ 7,500\) is received for services rendered.