The transactions of Spade Company appear below.
a. Kacy Spade, the owner, invested $18,750 cash in the company.
b. The company purchased office supplies for $544 cash.
c. The company purchased $10,369 of office equipment on credit.
d. The company received $2,212 cash as fees for services provided to a customer.
e. The company paid $10,369 cash to settle the payable for the office equipment purchased in transaction c.
f. The company billed a customer $3,975 as fees for services provided.
g. The company paid $515 cash for the monthly rent.
h. The company collected $1,670 cash as partial payment for the account receivable created in transaction f.
i. Kacy Spade withdrew $1,100 cash from the company for personal use.
Prepare general journal entries to record the transactions above for Spade Company by using the following accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Common Stock; Dividends; Fees Earned; and Rent Expense. Use the letters beside each transaction to identify entries.