Green's Alterations Shop began business as a corporation in 2015. Several transactions which occured early in 2015 are described below. Record each transaction in proper journal form.

A. Jan. 23, 2015 Stockholders invested $200,000 in the business and received shares of common stock as evidence of ownership

B. Feb. 1, 2015 Rent of $4,000 was paid for the month of February

C. Feb. 7, 2015 Equipment with a cost of $28,000 was purchased on credit; Payment is due in 30 days

D. Feb. 14, 2015 Bills totaling $19,000 were presented to customers for alterations projects completed and delivered; $9,000 was collected immediately and the balance of $10,000 is due within 30 days

E. Feb. 18, 2015 Full payment was made for the equipment purchased on Feb. 7th

F. Feb. 22, 2015 $4,000 was collected from customers with balances due from Feb. 14th.