Question 1, S2-1 (book/static)HW Score: 0.91%, 1 of 110 pointsPoints: 0 of 10For each of the following​ items, indicate whether that item would be considered to be a transaction at Gerbig Pet Grooming Corporation. ItemTransaction?a. A customer, Layne Gracen, gives Gerbig a check for $620 to prepay for her dog's grooming appointments for the upcoming year. b.Gerbig pays $310 for last month's electric bill. c.Gerbig selects a new supplier for its shampoos and conditioners. d.The controller for Gerbig pays the bill for a catered lunch at its annual training event for employees. e.Gerbig files its articles of incorporation with the state. f.Gerbig acquires a new stainless steel tub by signing a note payable with PetStar, a supplier of pet grooming supplies and products. g.Maggie Cramer, a customer, signs a contract for next year's dog grooming with Gerbig. h.Gerbig pays its employees an annual bonus on December 3