Quick Cleaners, Inc. (QCI) has been in business for several years. It specializes in cleaning houses but has some small business clients as well. Prepare journal entries for the following transactions, which occurred during a recent month, and determine QCI's preliminary net income.

a. Issued $ 25,000 of QCI stock for cash.

b. Incurred $ 600 of utilities costs this month and will pay them next month.

c. Paid wages for the current month, totaling $ 2,000.

d. Performed cleaning services on account worth $ 2,800.

e. Some of Quick Cleaners' equipment was repaired at a total cost of $ 150. The company paid the full amount at the time the repair work was done.