Macintosh Inc. was opened for business on August 1, 2014. The following events and transactions took place during the month of August: 8/2 The owner invested $32,000 in cash and equipment valued at $14,000 into the business. 8/2 Hired a secretary-receptionist at a salary of $290 per week payable monthly. 8/3 Purchased supplies on account, $700. 8/7 Paid the office rent for the month of August, $600. 8/11 Completed a service contract and billed the customer $1,100 for services rendered. 8/12 Received $3,200 in advance on a management consulting contract. 8/17 Received cash for $2,300 for services rendered to a new customer. 8/21 Paid the insurance expense for the month, $110. 8/31 Paid the secretary $1,160 for the month. 8/31 A count of supplies indicated the $120 of supplies had been used. 8/31 Purchased a new computer for $6,100 , paying $2,100 in cash and signing a note payable for the balance.

REQUIRED: Prepare the general journal entries, in proper format, required to record all of the August transactions.