Francis Dhami, Public Accountant, completed these activities during September 2023, the first month of operations:

Sept. 1 Began a public accounting practice by investing $48,000 in cash and office equipment having a $11,800 fair value.
1 Prepaid cash for three months’ rent in advance on suitable office space, $8,700.
2 Purchased on credit used office equipment, $5,800, and office supplies, $1,180.
4 Completed accounting work for a client and immediately received payment of $6,000 cash.
8 Completed accounting work on credit for Frontier Bank, $3,800.
10 Paid for the items purchased on credit on September 2.
14 Paid the annual $2,800 premium on an insurance policy.
15 Registered to attend an all-day seminar, costing $800 on October 20 regarding ethical accounting practices and will pay when attending.
18 Received $1,400 from Frontier Bank for the work completed on September 8.
24 Completed accounting work on credit for Travis Realty, $2,750.
28 Withdrew $3,400 cash from the practice to pay personal expenses.
29 Purchased additional office supplies on credit, $630.
30 Paid the September utility bills, $840.

Required
Prepare journal entries to record the transactions.