1. Using proper format, journalize the following business transactions in the general journal included below. Identify each transaction by number. Include an explanation/description for each entry.

a) The owner, James Mason, invests $35,000 in cash, $5,000 in equipment, and an old van with a market value of $3,000 to start a new sole proprietorship.

b) Purchased $1,500 of supplies on credit.

c) Purchased a new computer and peripherals for $6,000, paying $500 in cash and signed a 30-day note for the remainder.

d) Billed clients $3,600 for work performed.

e) Paid $6,000 in cash for 6 months rent

f) Made a payment of $600 for the supplies purchased in (b) above.

g) Received and paid a $300 bill for advertising in the local newspaper.

h) Paid $1,400 cash for office salaries and wages.

i) Mason withdrew $1,000 for personal reasons.

j) Received a check for $1,800 from a credit customer previously billed.