_{Please prepare the following journal entries. Indicate which account should be debited with the abbreviation DR in front of the account name and which account should be credited} with the abbreviation CR in front of the account name along with the dollar amount of the debit and credit.

a) Investors invested $150,000 in exchange for 10,000 shares of common stock.
b) Company made payment on account for $10,000
c) Company received $15,000 for services not yet performed
d) Company purchased $7,500 worth of equipment
e) Company billed $5,000 for services performed