Scott Jameson opened Jameson Translation Services on January 2, 2023. During the first month of operations, the business completed the following transactions:

Required 

Record each transaction in the journal with an explanation, using the account titles given. Use the following accounts: Cash; Accounts Receivable; Supplies; Furniture; Land; Accounts Payable; Scott Jameson, Capital; Scott Jameson, Withdrawals; Translation Revenue; Rent Expense; Salaries Expense; Utilities Expense.

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Jan. 2 3 3 4 7 11 15 16 18 19 22 29 The business received $60,000 cash from Jameson, which was deposited in a business bank account. Purchased supplies, $750, and furniture, $2,800, on account. Paid January's rent expense with cash, $1,100. Performed translation services for a client and received cash, $2,250. Paid $38,000 cash to acquire land for a future office site. Translated a brochure for a client and billed the client $1,200. Paid the office manager his salary, $975 cash. Paid cash for the furniture purchased January 3 on account. Received partial payment from a client on account, $600 cash. Translated legal documents for a client on account, $11,350. Paid cash for the water and electricity bills, $300. Received $2,700 cash for translation for a client in an overseas business transaction. 31 Paid the office manager's salary, $975 cash. 31 Jameson withdrew $12,000 cash for personal use.